This study aims to examine the effect of profitability, growth opportunities, debt covenant, and capital intensity towards accounting conservatism. The populations in this study are companies in the mining sector listed on the Indonesia Stock Exchange (IDX). The selection of samples in this study was conducted by purposive sampling 108 samples and data obtained from 36 mining sector companies listed on the Indonesia Stock Exchange for the period 2017- 2019. Based on multiple linear regression analysis, the results of this study showed that profitability has a positive effect on accounting conservatism, while growth opportunities, debt covenant, and capital intensity have no effect on accounting conservatism.