This study aims to obtain empirical evidence regarding the effect of institutional
ownership, independent commissioners, profitability and company size on accounting
conservatism in real estate and property companies listed on the IDX for the 2016-
2019 period. This study uses 42 samples of companies that have been selected
through purposive sampling method for four years. The analysis method used is
multiple regression analysis. The partial test results show that institutional ownership
and independent commissioners have no effect on accounting conservatism.
Meanwhile, profitability and firm size have a positive significant effect on accounting conservatism.