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This study wants to examine the effect of NPL on LLP, CAR on LLP, EBTP on LLP moderated by restructuring policies before and after the Covid-19 pandemic. Of these three variables have similarities that have a direct or indirect impact on the performance and capacity of bank debtors. This impact has the potential to disrupt banking performance, which turns out to be changing and disrupts financial system stability which has an impact on Indonesia's economic growth due to the Covid-19 pandemic. This study uses secondary data, the sample selection method used in this study is purposive sampling method with a sample of 55 companies and 1100 observation data. This type of research is quantitative research, data analysis using multiple linear regression and group moderation test. These findings indicate that the NPL and income smoothing variable has a significant positive effect on LLP. From the results of the study, it can be concluded that banks in Indonesia increase LLP when the NPL increases as an effort to mitigate the risk of loss.CAR has an insignificant negative effect on LLP which indicates the absence of capital management. The results of the EBTP and LLP tests have a significant positive effect, it can be concluded that there is an indication of income smoothing (IS) activity in conventional banking in Indonesia. Meanwhile, policy restructuring is not able to moderate the relationship between NPL, CAR, Income Smoothing and LLP.Keywords: NPL, CAR, Income Smoothing, LLP, Restructuring Policy

Tujuan penelitian ini untuk menguji pengaruh asimetri informasi dan analyst coverage terhadap konservatisma akuntansi. Pendekatan net assets measures digunakan untuk mengukur konservatisma akuntansi. Sementara, asimetri informasi dan analyst coverage diukur menggunakan bid-ask spread dan analyst following . Sampel penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode 2010-2014. Data dikumpulkan menggunakan metode purposive random sampling dan terpilih 124 perusahaan. Hasil penelitian menemukan bukti bahwa terdapat pengaruh positif antara asimetri informasi dan analyst coverage terhadap tingkat konservatisma akuntansi. Hal ini menunjukkan bahwa semakin besar asimetri informasi antara insider dan outsider investor dan semakin banyak analis yang melakukan analisis terhadap perusahaan maka penerapan tingkat konservatisma dalam laporan keuangan semakin tinggi pula. Penelitian ini diharapkan mampu memberikan masukan bagi regulator dan badan penyusun standar mengenai peran penting konservatisma akuntansi sehingga tidak ada upaya untuk menghilangkannya dalam praktek akuntansi. Selain itu, hasil penelitian ini diharapkan mampu memberikan informasi mengenai peran analis sebagai pihak yang mendorong penyajian laporan keuangan yang akurat sehingga mampu mengurangi asimetri informasi dan meminimalkan perilaku oportunistik manajer.