CD Skripsi

Pengaruh Ukuran Perusahaan, Financial Distress, Risiko Litigasi, Dan Insentif Pajak Terhadap Konservatisme Akuntansi (Studi Empiris Perusahaan Sektor Infrastruktur, Utilitas Dan Transportasi Yang Terdaftar Di Bursa Efek Indonesia Tahun 2018-2020)

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ABSTRACT
Accounting conservatism is one of the accounting principles that applies prudence in financial reporting. This study aims to determine the effect of firm size, financial distress, litigation risk and tax incentives on accounting conservatism. The population in this study are all Infrastructure, Utilities and Transportation Sector Companies Listed on the Indonesia Stock Exchange in 2018-2020. The sample selection in this study used purposive sampling method. The sample selected in this study were 19 companies and were selected based on predetermined criteria. The data analysis method used is multiple linear regression. The results showed that firm size and litigation risk had an effect on accounting conservatism. Meanwhile, financial distress and tax incentives have no effect on accounting conservatism.
Keywords: Company Size, Financial Distress, Litigation Risk, Tax Incentives and Accounting Conservatism

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

1802124121

Penerbit

Pekanbaru : Universitas Riau – Fakultas Ekonomi Dan Bisnis – Akuntansi., 2022

Deskripsi Fisik

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Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

1802124121

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

DAUS

Versi lain/terkait

Lampiran Berkas

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