Accounting conservatism is one of the accounting concepts applied when companies are faced with phenomena that cause uncertainty in the company. Accounting conservatism is applied to reduce information asymmetry that may occur as a result of this uncertainty. The purpose of this study is to analyze the effect of profitability and leverage on the level of accounting conservatism applied by companies in the transportation and logistics sector moderated by earnings quality. The sample used in this study was 56 samples obtained from 14 companies observed for 4 reporting years. The sampling technique used in this study is purposive sampling method. This study uses the Moderated Regression Analysis (MRA) data analysis technique. The tool used to process the data obtained in this study is IBM SPSS Statistics 25. The results of this study found that profitability has an influence on the level of accounting conservatism and earnings quality strengthens the relationship between profitability and accounting conservatism, while leverage does not affect accounting conservatism and earnings quality cannot strengthen the relationship between leverage and accounting conservatism.