The purpose of this study is to examine and find empirical evidence of the effect of managerial ownership, debt covenants, growth opportunities and profitability on accounting conservatism. The sample used in this study are companies in the energy sector which are listed on the Indonesia Stock Exchange in 2017-2020. The sampling technique used is purposive sampling and obtained 36 companies 109 data samples that have met the criteria. The data sources for this research are financial reports or annual reports published on the website www.idx.co.id or the websites of each company. The analysis technique used is multiple linear regression analysis. The results of this study indicate that managerial ownership, debt covenants, and profitability have a positive effect on accounting conservatism. Meanwhile, growth opportunities have no effect on accounting conservatism.