Image of Pengaruh Financial Distress Dan Leverage Terhadap Konservatisme Akuntansi Dimediasi Oleh Tax Avoidance (Studi Pada Perusahaan Sektor Transportasi Yang Terdaftar Di Bursa Efek Indonesia Tahun 2017 – 2019)
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Pengaruh Financial Distress Dan Leverage Terhadap Konservatisme Akuntansi Dimediasi Oleh Tax Avoidance (Studi Pada Perusahaan Sektor Transportasi Yang Terdaftar Di Bursa Efek Indonesia Tahun 2017 – 2019)

This study aims to examine and analyze the effect of financial distress and
leverage on accounting conservatism mediated by tax avoidance in transportation
sector companies for the period 2017 – 2019. The population of transportation sector
companies on the Indonesia Stock Exchange (IDX) for the 2017-2019 period is 46
companies. The research sample used purposive sampling technique with certain
criteria. Companies that meet the criteria in this study amounted to 20 companies with
a period of 3 years resulting in 60 data. This study is a quantitative study with the data
used in this research is secondary data derived from the company's financial
statements that were researched and published on the Indonesia Stock Exchange
(IDX) period and on the website of related companies. The data analysis method used
in this study used Path Analysis and Sobel test.
The results of the study prove that financial distress and leverage have an
effect on tax avoidance. Meanwhile, financial distress and tax avoidance affect
accounting conservatism, while leverage has no effect on accounting conservatism.
This study also proves that tax avoidance is a mediating variable of financial distress
and leverage on accounting conservatism. The implication of this research is for the
management of transportation sector companies to pay attention to the application of
good accounting conservatism so that there is no overstated profit. In addition,
investors in investing their resources need to consider the application of accounting
conservatism as a prudent attitude of the company in preparing its financial
statements.
Keywords : financial distress, leverage, tax avoidance, accounting conservatism

Ketersediaan
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Perpustakaan Universitas Riau 10 07. 221 (0034)
10 07. 221 (0034)
Tersedia
Informasi Detail
Judul Seri
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No. Panggil
10 07. 221 (0034)
Penerbit
Pekanbaru : Universitas Riau – Pascasarjana – Tesis Akuntansi.,
Deskripsi Fisik
xii, 142 hlm.: ill.: 29 cm
Bahasa
Indonesia
ISBN/ISSN
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Klasifikasi
10 07. 221 (0034)
Tipe Isi
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Tipe Media
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Tipe Pembawa
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Edisi
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Subjek
Akuntansi
Info Detail Spesifik
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Pernyataan Tanggungjawab
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Tidak tersedia versi lain

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