PENGARUH INSENTIF PAJAK, GROWTH OPPORTUNITY, DAN LEVERAGE TERHADAP KONSERVATISME AKUNTANSI
DOI:
https://doi.org/10.32493/jiaup.v6i1.1211Keywords:
Tax Insentif, Growth Opportunity, Leverage, Accounting ConservatiesmeAbstract
The Purpose of this research is to analysis and to find the effect of Tax Insentif, Growth Opportunity, and Leverage to Accounting Conservatiesme on manufacture company at Indonesia Derivatif Exchange (IDX) in years periode 2009-2015. Tax Insentif indikator in this research using Tax Planning Policy, Growth Opportunity indicator in this research using the formula which the outstanding shares multiply closing prices on market and the result devided by Total Equities, Leverage indicator in this research using the formula which the total of Debt devided by Total Equities, and Accounting Conservatiesme indicator in this research using acrual acumulation. This Research use purposive sampling method, 7 company as samples are final datas using this research, it are from 37 company listed in industrial and consummer sector at Indonesia Derivatif Exchanges as population. SPSS ver 22 software use to analysis datas. The result of the research shows that Tax insentif and Growth Oppertunity effect to accounting conservatiesme and Leverage is not effect to accounting conservatieme.
Downloads
Published
Issue
Section
License
Authors who publish with this journal agree to the following terms:
- Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.
- Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.
- Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access).
JIAUP: Jurnal Ilmiah Akuntansi Universitas Pamulang have CC-BY-SA or an equivalent license as the optimal license for the publication, distribution, use, and reuse of scholarly work.
In developing strategy and setting priorities, JIAUP: Jurnal Ilmiah Akuntansi Universitas Pamulang recognize that free access is better than priced access, libre access is better than free access, and libre under CC-BY-SA or the equivalent is better than libre under more restrictive open licenses. We should achieve what we can when we can. We should not delay achieving free in order to achieve libre, and we should not stop with free when we can achieve libre.
