The effect of good corporate governance, firm size, leverage and profitability on accounting conservatism level in banking industry
This study aimed to examine the effect of good corporate governance, firm size, leverage, and profitability on accounting conservatism level. The population use in this study are all banking industry companies listed on the stock exchange (BEI) 2008-2015 who report good ccorporate governance completely. The sampling technique use in this research is purposive sampling. There are 18 companies that qualified as sample. Data analysis method used is multiple linier regression analysis using SPSS 23 program for windows, where the significance level use was 0.05. The result show that good corporate governance and firm size have no significant effect on accounting conservatism level. Meanwhile, leverage and profitability have significant effect on accounting conservatism level.
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