PENGARUH STRUKTUR KEPEMILIKAN DAN ATRIBUT DEWAN KOMISARIS TERHADAP KONSERVATISME AKUNTANSI PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE TAHUN 2015-2017

This study aimed to examine the effect of institutional ownership, managerial ownership, board independence, board diversity gender and board meeting frequency on accounting conservatism. The sample in this research is manufacturing companies which listed on Indonesian Stock Exchange period 2015-2017. The data used in this study were the secondary data and followed by the use of purposive sampling method. There were 89 samples with 267 observations which fulfilled the criteria to be the study sample. Data analysis was done by the multiple regression analysis with Statistical package for the social science 23.0 version. The results of the study showed that institutional ownership, managerial ownership, board independence and board meeting frequency had negative effect on accounting conservatism while board diversity gender had a positive effect on accounting conservatism