PENGARUH INSENTIF PAJAK, EARNING PREASSURE,LEVERAGE, SIZE DAN GROWTH OPPORTUNITIES TERHADAP KONSERVATISME AKUNTANSI PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI PERIODE 2016-2017
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Institusion
Universitas Katolik Darma Cendika
Author
Sitohang, Vormantua
Subject
HG Finance
Datestamp
2022-04-22 04:26:36
Abstract :
Accounting conservatism is defined as a company's prudent action in recognizing revenue and expenses due to certain factors. This study aims to prove empirically whether tax incentives, earnings preassure, leverage, size, and growth opportunities have an influence on accounting conservatism on manufacturing companies listed on the BEI in the period 2016-2017. The sample selection in this research uses criteria of manufacturing companies to publish audited financial statements, expressed in rupiah currency units, and not decrease in profit in the year 2010-2016. Based on these criteria, obtained a sample of 45 companies during the 2-year observation period. This research was conducted by quantitative method with the technique of regression analysis and hypothesis test using t test and f test. The results show that tax incentives have a significant effect on accounting conservatism with a negative or opposite direction. Earning preassure, leverage, size, and growth opportunities have no effect on accounting conservatism practices.
Accounting conservatism is defined as a company's prudent action in recognizing revenue and expenses due to certain factors. This study aims to prove empirically whether tax incentives, earnings preassure, leverage, size, and growth opportunities have an influence on accounting conservatism on manufacturing companies listed on the BEI in the period 2016-2017. The sample selection in this research uses criteria of manufacturing companies to publish audited financial statements, expressed in rupiah currency units, and not decrease in profit in the year 2010-2016. Based on these criteria, obtained a sample of 45 companies during the 2-year observation period. This research was conducted by quantitative method with the technique of regression analysis and hypothesis test using t test and f test. The results show that tax incentives have a significant effect on accounting conservatism with a negative or opposite direction. Earning preassure, leverage, size, and growth opportunities have no effect on accounting conservatism practices.
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