Pengaruh Konservatisme Akuntansi Terhadap Kualitas Laba Pada Sub Sektor Transportasi Yang Terdaftar Di BEI Tahun 2014 - 2018

This study aims to determine the effect of accounting conservatism on earnings quality on transportation companies listed on the Indonesia Stock Exchange in 2014-2018. The population in this study is a transportation company registered during the study period at IDX. By using purposive sampling technique, obtained as many as 55 research samples with a study period of 5 years 2014-2018. Hypothesis testing uses simple regression analysis method with the help of SPSS version 23. The results of the study indicate that Accounting Conservatism has a positive effect on earnings quality.