Electronic Theses and Dissertation

Accounting conservatism is a condition where a company acknowledges costs and debt more quickly, but on the other hand, the company acknowledges the asset and income more slowly. some factors can affect accounting conservatism are standards changes, corporate governance, and so forth. the purpose of this study is to investigate the influence of corporate governance attributes and bankruptcy prediction in the use of accounting conservatism in company that listed at amana income investor as the first sharia index in the world. a sample of the top 10 companies listed at amana income investor collected in period 2010 – 2019 was used for hypothesis testing. the method used for data analysis was multiple regression model with the help of spss application program. the corporate governance attributes used in this study covers board independence, board leadership, ownership concentration, and audit committee. bankruptcy prediction is another term for financial distress. the findings indicate that board independence, board leadership, and ownership concentration has no association with accounting conservatism. by contrast, audit committee and bankruptcy prediction have a significant effect accounting conservatism. keywords: accounting conservatism, board independence, board leadership, ownership concentration, audit committee, bankruptcy prediction.