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The aim of this research is to analyze the effect of accounting to the practice of
managerial ownership, debt covenant and growth opportunities on accounting
consevatism. The sample of this reseach is manufacture firm which is listed on
indonesia stcok exchange (IDX) over 2011-2015. The research sample are 11 firm
with 55 observations. Technique of analyzing data used is the classic assumption
test, test multiple linear regression analysis, and hypothesis testing using SPSS
The results of the research as follow: (1) managerial ownership significant influence
to accounting conservatism (2) the debt covenance not significant influence to
accounting conservatism, (3) the growth opportunities not significant influence to
accounting consevatism (4) simultaneously, the result indicates that managerial
ownership, debt covenance, and growth opportunities does have an accounting
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