The Influence of Corporate Governance, Debt Covenant and Political Cost on Accounting Conservatism

This study aims to analyze the effect of Institutional Ownership, Managerial Ownership, Independent Commissioners, Audit Committee, Debt Covenant and Political Cost on Accounting Conservatism. This research is a quantitative study using multiple linear regression analysis with the help of SPSS software. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2019-2021. The sampling technique in this study used a purposive sampling method, the samples used were 40 manufacturing companies that met the criteria with 120 data that were used as research samples. The results of the research analysis show that institutional ownership, independent commissioners and audit committees have an effect on accounting conservatism, while managerial ownership, debt covenants and political costs have no effect on accounting conservatis