PENGARUH MODERASI GOOD CORPORATE GOVERNANCE TERHADAP HUBUNGAN KONSERVATISMA AKUNTANSI DENGAN NILAI PERUSAHAAN

This Research to identify whether mechanism oj Gooct corporuic governance (GCG) influence of accounting konservatism with the corporate value. This sarnpel research is manufacture companies that listed in Bursa Efek Indonesicut oj during periode 2i102 - i006, reporting compIete jinancial statemenl and publicized at Indonesicor Capital Market Directory (ICMD) and Jalcarta of Stock Erchange qs,10. This Research represent the replicate from research Dwiyana (201P), GLYi mechanism (manajerkil propperty, institutionat property, and non-executive director) relate at mechanlsm of according to Arif and Bambang ( 2007). Research result prove that accounting konservatism have an effect on positive to corporate value. Institutional property was moderating variable that interact relation between accounting konservatism with corporate value. Oppositely, managerial property and non-executive director not mocterming variable that could interact the relation between accounting conservatism and corporate value.