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PENGARUH INTENSITAS MODAL, INSENTIF PAJAK, RISIKO LITIGASI, DAN GROWTH OPPORTUNITY TERHADAP KONSERVATISME AKUNTANSI (STUDI EMPIRIS PADA PERUSAHAAN SEKTOR BARANG KONSUMEN PRIMER YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2020-2024)

This study aims to examine the effect of capital intensity, tax incentives, litigation risk, and growth opportunities on accounting conservatism. The objects of this study were consumer non-cyclicals sector listed on the Indonesia Stock Exchange (IDX) in 2020-2024. Using a purposive sampling method, the sample size was 29 companies with a total of 145 observations. This study employed a quantitative approach with secondary data. The research used multiple linear regression analysis with SPSS Version 27. The results showed that tax incentives and litigation risk had a significant positive effect on accounting conservatism, while capital intensity and growth opportunities had positive and negative effects, respectively, but did not have a significant effect. Keywords: Accounting Conservatism, Capital Intensity, Tax Incentives, Litigation Risk, Growth Opportunity

Availability
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Central Library (REFERENCE) T1947222026
T194722
Available but not for loan - Not for Loan
Detail Information
Series Title
-
Call Number
T1947222026
Publisher
Indralaya : Prodi Ekonomi Akuntansi, Fakultas Ekonomi Universitas Sriwijaya.,
Collation
xvii, 221 hlm.; ilus.; tab.; 29 cm.
Language
Indonesia
ISBN/ISSN
-
Classification
657.307
Content Type
Text
Media Type
-
Carrier Type
-
Edition
-
Subject(s)
Pajak Perusahaan
Prodi Ekonomi Akuntansi
Specific Detail Info
-
Statement of Responsibility
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No other version available

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