Citra Indah Merina, Citra (2022) INSENTIF PEMERINTAH (TAX INCENTIVES) DAN FAKTOR NON PAJAK TERHADAP KONSERVATISME AKUNTANSI PERUSAHAAN PERBANKAN DI INDONESIA. INSENTIF PEMERINTAH (TAX INCENTIVES) DAN FAKTOR NON PAJAK TERHADAP KONSERVATISME AKUNTANSI PERUSAHAAN PERBANKAN DI INDONESIA.
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Abstract
This research discusses the concept of conservatism that is linked to tax accounting. Accounting conservatism can be defined as a company act of prudence in recognizing revenue and profit due to certain factors. Conservatism is an accounting principle that if implemented would result that revenue and asset values tend to be low, but debt and expense values tend to be high. As a result, reported earnings tend to be too low (understatement). Such tendency occurs because of the principle of conservatism that makes slowing recognition for revenue, but accelerates recognition for expenses. This study is aimed to analyze the influence of the tax incentives and non-tax factors (earnings pressure, leverage, company size, growth opportunities, managerial ownership, and public ownership) to the accounting conservatism. This study uses financial statements published by the Indonesia Stock Exchange (IDX). This study used a sample of 10 banking companies in IDX in the period of 2008-2010. By using logistic regression, the results showed that leverage and growth opportunities have significant influences to the conservatism accounting, but tax incentives, earnings pressure, the size of the company, managerial ownership, and public ownership do not significantly influence the accounting conservatism.
| Item Type: | Article |
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| Subjects: | U Military Science > U Military Science (General) |
| Divisions: | Faculty of Law, Arts and Social Sciences > School of Management |
| Depositing User: | Mr Edi Surya Negara |
| Date Deposited: | 21 Jun 2022 05:15 |
| Last Modified: | 21 Jun 2022 05:15 |
| URI: | http://eprints.binadarma.ac.id/id/eprint/13881 |
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