Jurnal Valid

This research indicated that there is the effect of corporate governance on accounting conservatism practices in manufacturing companies listed on the Indonesiann Stock Exchange. This research used the secunder data wich downloaded from idx.co.id website. The author managed to obtain data on manufacturing companies in the period of 3 years from 2010-2012. The analysis technique wich used for this research is the classical assumptions and then proceed with hypothesis testing (t test and F test).

This research indicated that there is the positive leverage the results to the practice of accounting conservatism and there is a negative effect of size on the practice of accounting conservatism. For future research should add other variables associated with accounting conservatism principle eg profitability and quality audits This is intended will be possible to create a new theory.

Keyword : accounting conservatism, corporate governance

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