Effect of Managerial Ownership, Audit Committee, Profitability and Leverage on Accounting Conservatism

Abstract
 This study aims to examine the effect of managerial ownership, audit committee, profitability and leverage on accounting conservatism. The population in this are manufacturing companies listed Indonesia Stock Exchange during 2015-2019 period. sampling technique used purposive sampling. total data was 494 analytical research is multiple regression analysis. analysis test carried out using PLS. dependent variable Meanwhile, independent variables profitability, leverage. results indicate that ownership does not affect because average level low share come only from managerial. committee conservatism where more members higher value, lower conservatism.
 Key Words: leverage,