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Pembimbing: Bayu Adi Nugroho -- The purpose of this study is to analyze the effect of accounting conservatism and corporate governance toward earnings quality This study uses a sample of 45 manufacturing companies listed on the Indonesia Stock Exchange using purposive sampling. The data used in this study was obtained from annual financial reports from 2014-2018. The analysis technique used in this study is panel data regression. The result of the study which used common effects model found that accounting conservatism and managerial ownership have a significant effect on earnings quality while institutional ownership, audit committee, and independent commissioners have not a significant effect on earnings quality.