This study aimed to investigate the impact of conservatism to the quality of
earnings information. Conservatism is one of accounting topic that become an
important issue, as its impact to accounting fieldwork can be positive and
negative. While earnings information is crucial information needed for the users
to make economic decision. Samples in this study are listed manufacturing
companies in Indonesia. Conservatism is the independent variable. Earnings
quality as dependent variable will be represented by earnings management.
The result of this study show positive impact of conservatism to earnings
quality. Conservatism is proven to increase earnings quality by decreasing the
level of earnings management in the company. The result of this study
complement previous studies findings.