SUMMARY
Accounting conservatism is a condition where companies are not in a hurry to recognize, measure profits and assets and are also faster in recognizing potential losses and debts that are likely to occur. This is what causes the nominal profit and assets to be too low and the nominal debt and costs to be too high if the application of the principle of conservatism is carried out. This research was conducted in order to determine the effect of bonus plans, public ownership, company size and profitability on accounting conservatism in BUMN institutions listed on the Indonesia Stock Exchange (IDX) for the 2015-2019 period. This research uses quantitative methods through panel data regression analysis techniques. The sampling technique used in this research is non-probability sampling through purposive sampling technique. From the classification that has been determined, the total observations used are 110 consisting of 22 companies over a five-year period. Based on the results of the bonus plan research, public ownership, firm size and profitability have a simultaneous effect on accounting conservatism. And separately public ownership and profitability have a positive influence on accounting conservatism. If the size of the company has a negative effect on accounting conservatism and the bonus plan has no effect on accounting conservatism.