@thesis{thesis, author={Beauty Seffrani}, title ={Pengaruh Good Corporate Governance (Kepemilikan Institusional dan Komite Audit), Leverage, Political Cost Terhadap Konservatisme Akuntansi}, year={2015}, url={http://eprints.ukmc.ac.id/5657/}, abstract={This study aimed to examine the effect of good corporate governance which include institutional ownership and audit committee , leverage , political cost to accounting conservatism . The population in this research are manufacturing companies listed in Indonesia Stock Exchange . Samples are manufacturieng companies listed in Indonesia Stock Exchange from 2010-2013 were taken by using purposive sampling method and obtained as many as 52 companies . Hypothesis testing using logistic analysis with IBM SPSS 21. The results show that all of this hypothesis was rejected .} }