Corporate Governance, Konservatisma Akuntansi Dan Leverage Sebagai Variabel Moderasi

The aim of this research is to examine the role of Corporate Governance which is proxied by the number of audit committees and the board of commissioners having a positive effect on accounting conservatism, leverage having a positive effect on accounting conservatism, and testing whether leverage negatively moderates the influence of Corporate Governance on accounting conservatism. The data used is data from contractor and real estate companies published on the IDX from 2019 to 2021. The results of the analysis show that both Corporate Governance and Leverage have a positive effect on accounting conservatism, likewise leverage moderates the negative influence of Corporate Governance on Accounting Conservatism.