<![CDATA[Tujuan dari penelitian ini untuk mengetahui pengaruh kepemilikan manajerial, kepemilikan institusional, leverage dan komite audit terhadap konservatisme akuntansi. Populasi dalam penelitian ini adalah semua perusahaan yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2009-2010. Teknik pemilihan sampel berdasarkan purposive sampling. Sampel yang masuk kriteria sebanyak 46 perusahaan. Unit analisis sampel sebanyak 92 annual report, dengan data outlier sebanyak 5 sehingga jumlah sampel menjadi 87. Metode analisis data penelitian ini yaitu analisis regresi linier berganda. Hasil penelitian menunjukkan bahwa kepemilikan manajerial berpengaruh negatif terhadap konservatisme akuntansi. Kepemilikan institusional, leverage dan komite audit tidak berpengaruh terhadap konservatisme akuntansi. The purpose of this study is to examine the effect of the managerial ownership, institusional ownership, leverage and audit committee on accounting conservatism. The population of this research are all companies listed in the Indonesia Stock Exchange 2009-2010. The sampling technique used in this research was purposive sampling. There are 46 companies qualified as sample. The units of analyse sample are 92 annual report, with the data outlier as many as 5 so that number of the sample become 87. Multiple regression analysis was employed to analyse data. The result shows that variable of , managerial ownership have negative effects on conservatism accounting. Institusional ownership, leverage and audit committee not effect on accounting conservatism.]]>
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