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PENGARUH INSENTIF PAJAK DAN CASH FLOW TERHADAP KONSERVATISME AKUNTANSI PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI TAHUN 2017-2019

Jurnal Ilmiah Riset Akuntansi

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Title PENGARUH INSENTIF PAJAK DAN CASH FLOW TERHADAP KONSERVATISME AKUNTANSI PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI TAHUN 2017-2019
 
Creator Randa, Randa
Afifudin, Afifudin
Hariri, Hariri
 
Description This study aims to determine the effect of tax incentives and cash flow on accounting conservatism. The population in this study are manufacturing companies that have been listed on the Indonesia Stock Exchange in 2017-2019. This research uses quantitative methods and secondary data. Collecting data in this study using the documentation method by accessing the official IDX link. The samples used in this study were 66 companies that met the criteria. In this study, the data analysis used was multiple regression analysis. The result of this research is that simultaneously the Tax Incentive and Cash Flow variables have an influence on Accounting Conservatism. Meanwhile, partially, the tax incentive variable has a positive and significant effect on accounting conservatism. Meanwhile, the cash flow variable has no effect on accounting conservatism.Keywords: tax incentives, cash flow, accounting conservatism. 
 
Publisher Jurnal Ilmiah Riset Akuntansi
 
Contributor —
 
Date 2021-07-22
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
 
Format application/pdf
 
Identifier http://riset.unisma.ac.id/index.php/jra/article/view/12120
 
Source Jurnal Ilmiah Riset Akuntansi; Vol 10, No 01 (2021): e_Jurnal Ilmiah Riset Akuntansi Agustus 2021
2302-7061
 
Language eng
 
Relation http://riset.unisma.ac.id/index.php/jra/article/view/12120/9383
 
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