POLA HUBUNGAN PRAKTIK GOOD CORPORATE GOVERNANCE DAN ACCOUNTING CONSERVATISM DALAM MEMBENTUK EARNINGS QUALITY : STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR DI BEI TAHUN 2008-2010

The purposes of this research paper are to investigate the effects of good corporate governance toward accounting conservatism and also the effects of good corporate governance and accounting conservatism toward earnings quality. Good corporate governance is presented by two proxy, which are proportion of Independent commissioners and Audit Committee. \ud There are two research models used in this research paper. The first research model is good corporate governance variable, which are presented by variables of proportion of independent commissioner and audit committee as the independent variable, and accounting conservatism as the dependent variable. The second research model is good corporate governance and accounting conservatism as the independent variable, and earnings quality as the dependent variable.\ud The objects in this research paper are company’s manufacturing industry those registered in Indonesian Stock Exchange within year 2008-2010. For the first research model, there are 159 samples used for observation. On the other hand, the second research model uses 266 samples for observation. Research models uses multiple linear regression by utilizing SPPS program version 16.0.\ud The outcome of the first research model of this research paper shows that propotion of independent commisioners has no effect toward accounting conservatism. In contrary, audit committee positively influences accounting conservatism. Moreover, the outcome of the second research model in this research paper shows that audit committee and conservatism accounting positively influences earnings quality. Conversely, propotion of independent commisioners has no effect toward companies’ earnings quality.\u