This study aims to examine the effect of leverage, capital intensity, financial distress, and managerial ownership in conservatism of manufacture company in Indonesia Stock Exchange (BEI) in year 2015-2017. The sampling technique used is purposive sampling with 143 samples that fulfilled the requirements.. The method of analysis used is multiple linear regression analysis. The result shows that leverage, capital intensity, financial distress, and managerial ownership have no effect in conservatism.