The Effect of Institutional Ownership, Debt Covenant and Growth Opportunity on Accounting Conservatism

This study aims to analyze the positive effect of institutional ownership on accounting conservatism, negative debt covenants and growth opportunities conservatism.The population in this are companies listed BUMN 2016 – 2018 financial year. All IDX used. Sampling was carried out using purposive sampling method had certain criteria. The data collection used is documentation from electronic media. obtained internet (www.idx.go.id company website). Data analysis multiple linear regressionanalysis. discussion that has been stated, following conclusions can be drawn; 1). Institutional structure no conservatism. 2). Debtcovenants have onbaccounting 3). Gross opportunity a significant conservatism