This research aimed to investigate the effect of managerial ownership,
independent commissioner, and debt covenant towards accounting conservatisme.
The population of this research was 21 manufacturer companies listed in
Indonesia Stock Exchange 2010-2014. 105 samples were taken through purposive
sampling method. The data used in this research were the secondary data in afrom
of published financial statement of the companies. The analytical method used in this
study is the logistic regression method.
Besed on the computation, the findings of this research indicate that
managerial ownership has positive and significant effect on accounting,
independent commissioner has positive and significant effect on accounting
conservatism, and debt covenant also has positive and significant effect on
accounting coservatism.