The effect of good corporate governance on accounting conservatism (study on banking companies listed on IDX 2013-2017)

The purpose of this research is to provide empirical evidence regarding the effect of good corporate governance on accounting conservatism. Good corporate governance in this research was measured using CGPI scores and accounting conservatism was measured using the accrual-based measure of the model. The research sample used in this research consisted of the banking companies listed on the Indonesian Stock Exchange 2013-2017 through the purposive sampling method. The analysis technique used in this research was multiple linear regression. The results of this study show that good corporate governance does not affect accounting conservatism.