@thesis{thesis,
		author={sparta  sparta},
		title ={PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP
KONSERVATISME AKUNTANSI PADA BANK UMUM KONVENSIONAL
GO PUBLIC SEBELUM DAN SEMASA PANDEMI COVID-19},
		year={2022},
		url={http://repository.ibs.ac.id/5118/},
		abstract={This study aims to analyze the effect of good corporate governance on accounting
conservatism. Accounting conservatism in this study was measured using the total
accrual calculation. The population in this study are conventional commercial banks
listed on the Indonesia Stock Exchange in 2017-2021. This research sample selection
method used purposive sampling method, in order to obtain a sample of 25 companies.
The analytical tool used for testing is multiple linear regression which previously had
to pass the classical assumption test. The partial test results show that institutional
ownership, managerial ownership, independent commissioners, and audit committees
have no effect on accounting conservatism.}
		}