T This study aims to examine the effect of corporate governance on profit conservatism. The governance used is the accounting and finance expertise of the board of directors, the independence of the audit committee, the accounting expertise and financial audit committee and the frequency of audit committee meetings on manufacturing companies listed on the Indonesia Stock Exchange 2014-2016. The results of this study indicate that accounting expertise of the board of directors positively affects earnings conservatism. The independence of audit committees, accounting expertise and audit committee finances and the frequency of audit committee meetings have no effect on conservatism of earnings. Implementation of conservatism in the financial statements is still a lot of pros and cons, but this research is more toward the pro in the application because it can minimize the opportunistic behavior of managers in reporting earnings.