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

Authors

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

Keywords:

Tax Incentive, Growth Opportunities, Size Companies and Accounting Conservatism

Abstract

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.

References

  1. Alex Easson. 2004. Tax Incentives For Foreign Direct Investment.Netherlands: Kluwer Law International.
  2. Andya, Heny.2015. Pengaruh Ukuran Perusahaan, Solvabilitas, dan Profitabilitas Terhadap Audit Delay. Skripsi.Program StudiAkuntansi S1 FakultasEkonomi.UniversitasPamulang.
  3. Basu, S. 1997. The Conservatism Principle and Asymmetric Timeliness of Earnings.Journal of Accounting and Economics.
  4. Belkaoui, A.R. 2000.Teori Akuntansi.Edisi empat.Buku satu. Jakarta: Salemba Empat.
  5. Chariri, AnisdanGhozali Imam. 2003.TeoriAkuntansi. PenerbitUniversitas Diponegoro. Jogjakarta.
  6. Fatmariani. 2013. Pengaruh Struktur Kepemilikan, Debt Covenant dan Growth Opportunities terhadap Konservatisme Akuntansi pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia. Jurnal.Universitas Negeri Padang.
  7. Ferry, M, G., dan Jones, W, H. 1979.Determinants Of FinacialStructure : A New Methodological Approach.Journal Of Financial, 01XXXIV(3).
  8. Givoly, D. &Hayn, C. 2000.The Changing Time Series Properties of Earnings, Cash Flows, and Accruals: Has Financial Reporting Become More Conservative?.Journal of Accounting and Economicspp 287-320.
  9. Handayani, Sary, Amelia, Yeasy Darmayanti, Mukhlizul Hamdi.2012.Pengaruh Insentif Pajak dan Faktor Non Pajak Terhadap Konservatisme Akuntansi Perusahaan ManufakturTerdaftar di BEI.Jurnal.Universitas Bung Hatta.
  10. Harahap, SofyanSafri, 2012. TeoriAkuntansiedisirevisi 2011. PenerbitRajawali Pers, Jakarta.
  11. Kuncoro, Mudrajad. 2004. MetodeKuantitatif: TeoridanAplikasiuntukBisnisdanEkonomi. Yogyakarta : UPP AMP YKPN.
  12. Mardiasmo. 2011. Perpajakanedisi 2011. Penerbit Andi. Yogyakarta.
  13. Raharja, Natalia dan Amelia Sandra.2011. Pengaruh Insentif Pajak dan Faktor NonPajak Terhadap Konservatisme Akuntansi Perusahaan Manufaktur Terdaftar di BEI.Jurnal.InstitutBisnis dan Informatika Kwik Kian Gie.
  14. Sari, Cynthia dan Desi Adhariani.2009. Konservatisme Perusahaan di Indonesia dan faktor-faktor yang Mempengaruhinya.SNA XII : Ikatan Akuntansi Indonesia.
  15. Scott William. 2006.Financial accounting theory.Fourth edition.Toronto : Person prentice hall.
  16. Septian, Ardo. 2013. Pengaruh Kepemilikan Manajerial, Ukuran Perusahaan, Debt Covenant dan Growth Opportunities Terhadap Konservatisme Akuntansi.Jurnal.Universitas Telkom.
  17. Suandy, Erly. 2004.Perencanaan Pajak. Jakarta : Salemba Empat.
  18. Sugiyono. 2009. MetodePenelitianBisnis (PendekatanKuantitatif, kualitatifdan R&D). Bandung : Alfabeta.
  19. Tommy, Bonifasius. 2010. Pengaruh Profitability, Tangibility, Growth Opportunity, Corporate Tax, Non-Debt Tax Shield, dan Inflation Rate Terhadap Struktur Modal Pada Perusahaan Manufaktur. Skripsi.Fakultas Ekonomi Program Studi S1 Non-RegulerAkuntansi.Universitas Sebelas Maret Surakarta.
  20. Victor Thuronyi. 1998. Tax Law Design and Drafting. Washington DC: IMF.
  21. Watss, R. L., J. L., Zimmerman.1986. Positif Accounting Theory.New Jersey: Prentice-Hall Internatonal Inc.
  22. Watts, R. L. 2003. Conservatism in Accounting Part I: Explanations and Implications.Working Paper, Simon School of Business University ofRochester.
  23. Wicaksono, WindraSeptiandanHerryLaksito. 2012. Uji Empiris Pengaruh Faktor-faktor Konservatisme Akuntansi Dalam Perpajakan.Jurnal.UniversitasDiponegoro.
  24. Widya. 2005. Analisis Faktor - Faktor yang Mempengaruhi Pilihan Perusahaan terhadap Akuntansi Konservatif. Jurnal Riset Akuntansi IndonesiaVol.8 No.2.
  25. Wijaya, Maxson dan Martani, Dwi.2011.Praktik Manajemen Laba Perusahaan dalam Menanggapi Penurunan Tarif Pajak sesuai UU No. 36 Tahun 2008.Simposium Nasional Akuntansi XIV Aceh.
  26. Yenti, Efri, Yona. 2013. Pengaruh Konservatisme Akuntansi Terhadap Penilaian Ekuitas Dengan Good Corporate Governance Sebagai Variable Pemoderasi.UniversitasNegeri Padang.

Additional websie :

  1. www.bapepam.go.id
  2. www.idx.co.id

International Journal of Scientific Research in Science and Technology

Downloads

Published

2017-04-30

Issue

Volume 3, Issue 3, March-April-2017

Section

Research Articles

License

Copyright (c) IJSRST

Creative Commons License

This work is licensed under a Creative Commons Attribution 4.0 International License.

How to Cite

[1]
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), Online ISSN : 2395-602X, Print ISSN : 2395-6011, Volume 3, Issue 3, pp.586-591, March-April-2017.