Tax Incentives, Growth Opportunities and Size of Companies with Conservatisme Accounting Applications

Authors(2) :-Holiawati, Resty Julianty

The purpose of this study is to determine the effect of tax incentives, growth opportunities and firm size for accounting conservatism in financial firms listed on the Indonesia Stock Exchange during the period 2011-2015. This study uses a sample population of financial firms listed on the Indonesia Stock Exchange during 2011-2015. The number of companies in the sample of 11 companies. Research method used is purposive sampling. The hypothesis of this study was tested by multiple regression analysis using SPSS 23. The results show that tax incentives have no significant effect on accounting conservatism, growth opportunities have significant effect on accounting corservatism, and firm size has no significant effect on conservation acclaim.

Authors and Affiliations

Holiawati
Lecture at Universitas Pamulang, Indonesia
Resty Julianty
Bachelor Accounting at Universitas Pamulang, Indonesia

Tax Incentive, Growth Opportunities, Size Companies and Accounting Conservatism

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Publication Details

Published in : Volume 3 | Issue 3 | March-April 2017
Date of Publication : 2017-04-30
License:  This work is licensed under a Creative Commons Attribution 4.0 International License.
Page(s) : 586-591
Manuscript Number : IJSRST1733205
Publisher : Technoscience Academy

Print ISSN : 2395-6011, Online ISSN : 2395-602X

Cite This Article :

Holiawati, Resty Julianty, " Tax Incentives, Growth Opportunities and Size of Companies with Conservatisme Accounting Applications", International Journal of Scientific Research in Science and Technology(IJSRST), Print ISSN : 2395-6011, Online ISSN : 2395-602X, Volume 3, Issue 3, pp.586-591, March-April-2017.
Journal URL : http://ijsrst.com/IJSRST1733205

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