Abstract :
The thesis analyzes the effect of accounting konservatisma , good
corporate governance. On ernings quality and value of companies in
manufacturing companies listed on the Indonesia Stock Exchange by using two
stage regression. Objective to be achieved in this study was to determine the
influence of konservatisma accounting ad good corporate governance . The
analysis was done with the hope that providing information to invetors regarding
the performance changes that occur in the company and can assist investors in
making investment decisions on the enterprises. The sample selection is done by
using purposive sampling as much as 49 manufacturing companies listed on the
Indonesia Stock Exchange. Methods of data analysis using two-stage regression
analysis. The results showed that konservatisma accounting, good corporate
governance, affects the quality of ernings and corporate value in manufacturing
companies listed on the Indoneisa Stock Exchange.