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All Journal Bilancia : Jurnal Ilmiah Akuntansi Jurnal Karya Abdi Jurnal Akuntansi dan Keuangan Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi Jurnal IAKP: Jurnal Inovasi Akuntansi Keuangan & Perpajakan Innovative: Journal Of Social Science Research
Rasmon Rasmon
STIE Mahaputra Riau
Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Journal : Jurnal IAKP: Jurnal Inovasi Akuntansi Keuangan

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Pengaruh Financial Distress dan Insentif Pajak Terhadap Konservatisme Akuntansi (Studi Pada Perusahaan Sektor Transportasi yang Terdaftar di BEI Periode 2017-2019) Rasmon Rasmon; Safrizal Safrizal
Jurnal IAKP: Jurnal Inovasi Akuntansi Keuangan & Perpajakan Vol. 3, No. 2, Desember 2022
Publisher : Politeknik Negeri Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (475.367 KB) | DOI: 10.35314/iakp.v3i2.2898

Abstract

This study aims to examine and analyze the effect of financial distress and tax insentif on accounting conservatism. The population in this study are transportation sector companies listed on the Indonesia Stock Exchange for the 2017-2019 period. The sampling technique used purposive sampling method which resulted in 20 companies as samples. The data used is secondary data, where financial distress and tax insentif are independent variables, accounting conservatism is the dependent variable. The research analysis technique used is descriptive analysis and path analysis using SPSS software. The results of this study indicate that financial distress and tax insentif  affect on accounting conservatism in transportation sector companies on the IDX. Keywords: Financial Distress, Tax Insentif, and Accounting Conservatism.
Co-Authors Arfa Piliang Eva Ulfah Rahayu Eva Ulvah Rahayu Helmida Helmida Indrawati, Novita Kamaliah Kamaliah Lisa Tinaria Muhammad Yusuf Putriani Tamba Safrizal Safrizal Sitinjak, Marnala Syarifah Ulya Zubir Zubir