| This study aimed to examine the relationship between Good corporate Gvernance mechanisms such as institutional ownership, managerial ownership, independent commissioners, and quality audit, audit tenure of the accounting conservatism. Accounting Conservatism is defined a prudent reaction in uncertainty reporting financial statment, and more likely to present a lower value for assets & income, and the higher value for expenses & liablities. The underlying theory this research is Agency Theory. Agency theory explains the relationship between principals and agent in business that principal gives mandatory to agent to perform a service on the principal’s behalf. The theory concern to reduce asymetric information between principal and agent. The object of this study are manufacturing companies listed in Indonesian Stock Exchange during the period 2011 - 2014. Sampling technique to be used is non-probabilistic sampling technique using purposive sampling method. The research data were analyzed with multiple linear regression analysis. This research resulted in findings that audit comitte significantly affect the accounting conservatism, while institusional ownership, managerial ownership, independent commissioners and quality audit, and audit tenurre is not sufficient evidence of effect on the integrity of the financial statements. Audit quality is also not enough evidence to affect the accounting conservatism. |