Abstract
This study aims to determine the effect of Good Corporate Governance mechanisms such as independent commissioners, shared ownership by the commissioners, and the size of the board of commissioners on the level of accounting conservatism. This type of research is descriptive quantitative research, using secondary data obtained from IDX. The population of this study is some consumer goods manufacturing companies listed on IDX, which are 54 companies. Using the purposive sampling method, the number of research samples used is 15 companies for three years. The data analysis technique used is descriptive statistics and multiple linear regression. The results show that the proportion of independent commissioners has a significant effect on accounting conservatism, and share ownership by the commissioners has no significant impact on accounting conservatism. The size of the board of commissioners has a substantial effect on accounting conservatism.
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