EMPIRICAL TEST IN THE TAXATION ACCOUNTING CONSERVATISM
DOI:
https://doi.org/10.32493/JABI.v2i1.y2019.p59-76Keywords:
konservatisme akuntansi, insentif pajak, earning preasure, leverage, size.Abstract
Penelitian ini bertujuan untuk memberikan bukti secara empiris mengenai pengaruh insentif pajak dan faktor non pajak dengan menggunakan proksi leverage, earning preasure, size terhadap konservatisme akuntansi.. Sampel yang digunakan dalam penelitian ini adalah 70 perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2012-2016. Metoda pemilihan sampel yang digunakan yaitu Purpsive sampling.
Penggujian penelitian ini menggunakan analisis regresi berganda yang sebeumnya harus lolos uji asumsi klasik. Hasil penelitian ini menunjukkan bahwa insentif pajak, leverage, dan size berpengaruh terhadap konservatisme akuntansi. Sedangkan earning pressure tidak berpengaruh terhadap konservatisme akuntansi.
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