This study aims to examine the effect of managerial ownership structure, growth opportunities, and firm size on the accounting conservatism of manufacture company in Indonesia Stock Exchange (BEI) in the yeear 2014-2016. The sampling technique used was purposive sampling with 96 samples after being reduced from outlier. The method of analysis used was multiple linear regression analysis. The result showed that managerial ownership structure and growth opportunities have no effect on the accounting conservatism. While company size have positive effect on the accounting conservatism.