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All Journal Rayah Al Islam : Jurnal Ilmu Islam Andragogi : Jurnal Ilmiah Pendidikan Agama Islam Jurnal Akuntansi Trisakti Sinergi International Journal of Accounting and Taxation Al-Mau'izhoh: Jurnal Pendidikan Agama Islam
Praptiningsih
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Religion Humanities Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences

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Journal : Jurnal Akuntansi Trisakti

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THE DETERMINATION ACCOUNTING CONSERVATISM IN THE INDONESIA BANKING SECTORS Saputri Mashuri, Ayunita Ajengtiyas; Praptiningsih
Jurnal Akuntansi Trisakti Vol. 11 No. 1 (2024): Februari
Publisher : Lembaga Penerbit Fakultas Ekonomi dan Bisnis Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/jat.v11i1.19428

Abstract

The objective of study is to analyze the significant influence of growth opportunities, bonus plans, political costs, tax incentives and CEO pensions on accounting conservatism in banking sector companies listed on the Indonesia Stock Exchange for the 2020-2022 period.. This research uses secondary data in the form of annual reports and company financial reports with a research sample of 43 banking companies. The analytical method used is panel data regression analysis with SPSS version 14 data processing tools. The results of this research shows growth opportunities, bonus plans, political costs and CEO retirement do not have a significant effect on accounting conservatism. Otherwise, tax incentives have a significant effect on accounting conservatism.
Co-Authors Amalia Nusmitha, Yunda Anita Wulandari, Anita Aulia Lailatul Udl-Hiyah, Nurul Ayunita Ajengtiyas Saputri Mashuri Fitri Yetty Indah Nurhidayati, Indah Kumala, Laila Arofah Nur Idha Kurniawan Kusumastuti, Novi Mulyanto Nur Zuhdiyyah, Afifah Puspita Sari, Rafika Sarjono, Joko Syamsuddin ‘Aini, Shabahal