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"ABSTRAK Penelitian ini menguji pengaruh struktur kepemilikan dan keahlian dewan komisaristerhadap konservatisme akuntansi. Struktur kepemilikan dan keahlian dewan komisarisyang diteliti adalah kepemilikan keluarga, kepemilikan institusi, kepemilikan asing,kepemilikan manajerial, financial expertise, masa jabatan dan multiple directorship.Penelitian ini menggunakan pengukuran konservatisme berbasis akrual yang digunakanGivoly dan Hayn (2000). Berdasarkan sampel perusahaan non keuangan yang terdaftar diBEI tahun 2011-2013, menunjukan bahwa hanya kepemilikan asing yang berpengaruhsignifikan terhadap konservatisme akuntansi, sedangkan kepemilikan keluarga,kepemilikan institusi, kepemilikan manajerial dan keahlian dewan komisaris tidakberpengaruh terhadap konservatisme akuntansi

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ABSTRACT This research is to examine the influence of ownership structure and board ofcommissioners’ skills on the accounting conservatism. Ownership structure and board ofcommissioners’ skill in this research are family ownership, institutional ownership,foreign ownership, managerial ownership, financial expertise, tenure and multipledirectorship. This research uses accrual-based conservatism by Givoly and Hayn (2000).Based on the samples of non financial companies listed on BEI in 2011-2013, shows thatonly foreign ownership significantly influence accounting conservatism, while the familyownership, institutional ownership, managerial ownership and board of commissioners’skill does not influence the accounting conservatism"

"Conservatism is about defending the status quo; in both Germany and Japan, the status quo is the postwar democratic regime. However, while the representatives of Germany’s intellectual conservatism have come to accept the democratic status quo of the postwar period, the same can hardly be said about intellectual conservatism in Japan, despite the two countries’ similar modern histories. This article seeks to explain this puzzle by pointing to a lack of pressure to adapt and the resulting freedom allowing Japanese conservatives to take a peculiar and consistently negative view of the postwar system’s foundations, which they do not recognize as a new tradition worth building on, but rather a deplorable ideological import forced upon Japan. Based on those observations, the article makes a case for an autonomous intellectual conservatism."