| The purpose of this study are (1) to examine the effect of bonus plan, debt covenant, political cost, proportion of women on board of directors, CEO dan CFO’s culture of nationality, CEO and CFO’s culture of education country, to accounting conservatism and (2) to provide empirical evidence about the effect of accounting conservatisme to earnings quality. In this study, we use two research model. First model, the independent variable consists of bonus plan, debt covenant, political cost, proportion of women on board of directors and culture, while accounting conservatism as dependent variable. Independent variable for the second model is accounting conservatism and the dependent variable is earnings quality. The objects of this study is non-financial companies listed on Indonesia Stock Exchange period 2009-2011. For the first and second model used 151 and 120 samples. The analysis method used for the first and second model are multiple linear regression analysis method and simple linear regression analysis method. The findings shows that bonus plan, proportion of women on board of directors and CFO’s culture of education country measured by uncertainty avoidancedon’t have significant affect to accounting conservatism. While, debt covenant, political cost, variable CEO and CFO’s culture of nationality measured by individualism and uncertainty avoidance dimensions, CEO’s culture of education country measured by individualism and uncertainty avoidance dimensionsand CFO’s culture of education country measured by individualismhave significant influence to accounting conservatism. The result of accounting conservatism to earnings quality also indicate positive significant influence. |