PENGARUH KEPEMILIKAN INSTITUSIONAL, KEPEMILIKAN MANAJERIAL, LEVERAGE TERHADAP KONSERVATISME AKUNTANSI DENGAN PROFITABILITAS SEBAGAI VARIABEL MODERASI

The principle of conservatism is the prudence against an uncertain situation to avoid excessive optimism from management and company owners. Consequently, if there a condition that likely cause loss, expense or debt, cost debt must be recognized immediately. variables used in this study include Institutional Ownership, Managerial Leverage, Profitability Accounting Conservatism. This research quantitative conducted on manufacturing companies listed Indonesia Stock Exchange for period 2016-2018. results are institutional ownership has effect accounting conservatism; affects conservatism, leverage profitability moderates ownership, managerial conservatism.