Electronic Theses and Dissertation

The objectives of this research are to examine (1) the effect of quality audit, managerial ownership, and bord of commissioners on accounting conservatism, and (2) the effect of quality audit, managerial ownership, and bord of commissioners partially on accounting conservatism. the method used in this research is purposive sampling method. the sample of this research is banking company listed in indonesia stock exchange during 2010 until 2013. the analysis method used in the research is multiple linear regression. the result of this research are (1) quality audit, managerial ownership, and bord of commissioners simultaneously have an effect on accounting conservatism, (2) quality audit and managerial ownership partially have not affect accounting conservatism. board of commissioners have an affect significan on accounting conservatism keywords: quality audit, managerial ownership, bord of commissioners, accounting conservatism