PENGARUH INSENTIF PAJAK, FINANCIAL DISTRESS, EARNING PRESSURE TERHADAP KONSERVATISME AKUNTANSI

This study aims to obtain empirical evidence of tax incentives, financial distress, earnings pressure and accounting conservatism. The influence of the independent variable on the dependent variable in the study uses secondary data in the form of financial statement data in the manufacturing companies of the consumer goods industry sub sector listed on the Indonesia Stock Exchange in 2013-2017. This research used quantitative methods. The sample used in this study amounted to 19 manufacture companies of consumption goods industry sub-sector with a research observation period of 5 years and obtained a total final sample that can be processed as many as 95 financial statement data. Data analysis techniques used multiple linear regression with statistical tests and the operation of SPSS software version 24. The results of the study showed that tax incentives affect accounting conservatism, financial distress influences accounting conservatism, while earning pressure does not affect accounting conservatism.

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The Effect of Financial Distress, Debt Default and Audit Tenure on Going Concern Opinion

International Journal of Recent Technology and Engineering - 2 ◽

10.35940/ijrte.c6427.118419 ◽

2019 ◽

Vol 8 (4) ◽

pp. 1049-1054

Keyword(s):

Financial Distress ◽

Stock Exchange ◽

Statistical Tests ◽

Secondary Data ◽

Manufacturing Companies ◽

Audit Opinion ◽

Going Concern ◽

Debt Default ◽

Going Concern Opinion ◽

Negative Effect

One of the accounting assumptions is going concern. Going concern is how company can survive in long time business operation. Going concern becomes very crucial for users of financial statements, namely investors and creditors. If the company in which the investor invests funds and the creditors lend their funds is bankrupt, then the investment and credit lent are in vain and the investor and creditor suffer losses. This study aims to examine the effect of financial distress, debt default, and audit tenure on the acceptance of going concern audit opinion in the period 2014-2018. This study uses secondary data from manufacturing companies financial report which listed in Indonesian Stock Exchange, using purposive sampling method, we obtained 28 companies that are feasible, so that the sample from the study amounted to 140 samples. Statistical tests were performed using SPSS version 24.0 using logistic regression analysis. The results of this study show that financial distress variables have a significant negative effect while debt default and audit tenure have a positive effect on the acceptance of going-concern audit opinion.

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PENGARUH EPS, PER, ROE, DAN DER TERHADAP RETURN SAHAM PADA PERUSAHAAN FARMASI YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2011-2014

Jurnal Manajemen ◽

10.26460/jm.v5i2.186 ◽

2016 ◽

Vol 5 (2) ◽

Author(s):

Arisa Nurlitasari

Keyword(s):

Stock Returns ◽

Stock Return ◽

Stock Exchange ◽

Secondary Data ◽

Financial Statement ◽

Manufacturing Companies ◽

Normality Test ◽

Final Sample ◽

Positive Effect ◽

Classical Regression

This study entitled Effect of EPS, PER, ROE, and DEROn Stock Return in The Companies Pharmacy Sector Listed in Indonesian Stock Exchange. The purpose of this study to determine the effect of EPS, PER, ROE, and DERsimultaneously and partiallyto stock return consumer sector manufacturing companies in Indonesian Stock Exchange. The population of this research is all consumption sectors of manufacturing companies listed on the Indonesia Stock Exchange during the period 2011-2014. Based on these criteria the final sample obtained samples of 9 companies. Financial statement data used are the ones with the accounting year ended December 31, 2011-2014. While the return of data used is the stock return 31 December 2011-31 December 2014. Therefore, the data used in the research are secondary data, to determine the accuracy of the model needs to be tested on some of the assumptions underlying the classical regression model. Deviationclassical assumptions used in this study include Normality Test, Test of utocorrelation,Multikolonieritas Test, andTest heteroscedasticity.The results of the analysis of the data showed a positive effect of EPS and PER significant impact on stock returns. The results of the analysis of the data shows the influence of ROE and DER is positif and not significant to the stock return. Keywords: EPS, PER, ROE, DER, dan Stock Return

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TRANSFER PRICING DECISIONS AT MULTINATIONAL COMPANIES IN INDONESIA: TAX EXPENSES, FOREIGN OWNERSHIP, INTANGIBLE ASSETS

JURNAL TERAPAN MANAJEMEN DAN BISNIS ◽

10.26737/jtmb.v6i2.2282 ◽

2020 ◽

Vol 6 (2) ◽

pp. 46

Author(s):

Anggun Budi Utami S Depari ◽

Reza Ramadhan ◽

Amrie Firmansyah

Keyword(s):

Quantitative Methods ◽

Intangible Assets ◽

Stock Exchange ◽

Transfer Pricing ◽

Secondary Data ◽

Sampling Technique ◽

Foreign Ownership ◽

Manufacturing Companies ◽

Pricing Decisions ◽

Final Sample

<p>This study aims to examine the effect of tax expenses, foreign ownership on transfer pricing decisions. This study employs quantitative methods. This study's data type is secondary data from the financial statements of manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2017 to 2019. Data were obtained from the Indonesia Stock Exchange's official website at http: //www.idx.co.id. Sampling was conducted by purposive sampling technique with a final sample of 30 observations. Hypothesis testing is done by multiple regression analysis with panel data. This study concludes that tax expenses and intangible assets are positively associated with transfer pricing decisions, while foreign ownership is not associated with transfer pricing decisions. This study indicates that Indonesia's Tax Authority needs to exercise tighter supervision on MNCs with intangible assets.</p>

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ANALYSIS OF THE FACTORS THAT AFFECT THE COMPANY'S ACCOUNTING CONSERVATISM

The Accounting Journal of Binaniaga ◽

10.33062/ajb.v5i2.391 ◽

2020 ◽

Vol 5 (2) ◽

pp. 101

Author(s):

Wulan Wahyuni Rossa Putri ◽

Nilda Tartilla ◽

M. Nofal Pamungkas

Keyword(s):

Real Estate ◽

Financial Reporting ◽

Financial Distress ◽

Stock Exchange ◽

Secondary Data ◽

Capital Intensity ◽

Accounting Conservatism ◽

Annual Reports ◽

Construction Sector ◽

Manufacturing Companies

Accounting conservatism is a precautionary principle in financial reporting. In this principle, it slows down the recognition of revenue and accelerates the recognition of costs so as to result in lower profits and assets, as well as high costs and debt. This study aims to determine the factors that affect accounting conservatism in the Property Real Estate and Buliding Construction sector manufacturing companies listed on the IDX.The data source used in this research is secondary data. Data is sourced from audited annual reports obtained from the IDX official website, namely www.idx.co.id. The population of this research is manufacturing companies listed on the Indonesia Stock Exchange, with research samples in the Property Real Estate and Buliding Construction sector in the 2013-2017 period. The samples were determined using purposive sampling method. The method of analysis used in this research is multiple regression with the SPSS version 25 program and hypothesis testing is done using multiple linear regression method.The results of this study indicate that leverage has no effect on accounting conservatism with a significance value of 0.554. Financial distress has no effect on accounting conservatism with a value of 0.852. Meanwhile, capital intensity has an effect on accounting conservatism with a significance value of 0.000. As well as Leverage, Financial Distress, and Capital Intensity simultaneously affect accounting conservatism.

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FAKTOR-FAKTOR YANG MEMPENGARUHI FINANCIAL DISTRESS PADA PERUSAHAAN MANUFAKTUR DI INDONESIA

Jurnal AKSI (Akuntansi dan Sistem Informasi) ◽

10.32486/aksi.v4i1.296 ◽

2019 ◽

Vol 4 (1) ◽

pp. 19-28

Author(s):

Muhammad Rizali Fadlillah

Keyword(s):

Significant Influence ◽

Financial Distress ◽

Quantitative Methods ◽

Firm Growth ◽

Stock Exchange ◽

Secondary Data ◽

Binary Logistic Regression ◽

Manufacturing Companies ◽

Operating Capacity ◽

Sample Technique

This study conducted to understand and get empirical evidence from the effect of factors which represented by Liquidity, Leverage, Operating Capacity, Profitability and Firm Growth on Financial Distress at manufacture companies which listed on Indonesia Stock Exchange from 2015-2017. This study is an associative research category. This study uses quantitative methods to determine the effect of a variable on other variables. All of manufacturing companies which listed on the Indonesia Stock Exchange in the period 2015 to 2017 are the population of this study. Then, the number of samples used are 101 companies which purposive sampling as the sample technique. Samples are selected using the specified criteria.The factors that become the variables in this research are liquidity, leverage, operating capacity, profitability and firm growth as independent variables, and financial distress as dependent variable. This research used secondary data. The data analysis technique used binary logistic regression supported by SPSS version 23. The result of this research showed that liquidity, leverage, operating capacity, and profitability have significant influence on the condition of financial distress of manufacturing companies listed in Indonesia Stock Exchange. Meanwhile, firm growth do not have significant influence on the condition of financial distress of manufacturing companies listed in Indonesia Stock Exchange.

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PENGARUH GROWTH OPPORTUNITY, FINANCIAL DISTRESS, CEO RETIREMENT TERHADAP KONSERVATISME AKUNTANSI

Kajian Bisnis STIE Widya Wiwaha ◽

10.32477/jkb.v28i1.34 ◽

2020 ◽

Vol 28 (1) ◽

pp. 13-34

Author(s):

Hasina Tazkiya ◽

Sulastiningsih Sulastiningsih

Keyword(s):

Financial Distress ◽

Stock Exchange ◽

Linear Regression Analysis ◽

Secondary Data ◽

Multiple Linear Regression Analysis ◽

Accounting Conservatism ◽

Manufacturing Companies ◽

Growth Opportunity ◽

Selection Of

This research aims to examine and analyze the influence of growth opportunity, financial distress, and CEO retirement to the accounting conservatism at manufacturing companies listed on the Indonesia Stock Exchange. The population of the research is the manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the period of 2013-2017. This research used a purposive sampling method in the selection of the sample based on predetermined criteria. Based on these criteria, obtained samples as much as 37 companies during a five years period of observation. The data used a secondary data. The data collection method used a documentation method. This research using multiple linear regression analysis and hypothesis testing using t-test, F-test and the determination of the coefficient. The results of this research indicate some of the factors that influences positively significant to accounting conservatism, such as growth opportunity and financial distress. CEO retirement has influences negatively significant to accounting conservatism.

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PENGARUH GROWTH OPPORTUNITY, FINANCIAL DISTRESS, CEO RETIREMENT TERHADAP KONSERVATISME AKUNTANSI

Kajian Bisnis STIE Widya Wiwaha ◽

10.32477/jkb.v28i1.375 ◽

2020 ◽

Vol 28 (1) ◽

pp. 13-34

Author(s):

Hasina Tazkiya ◽

Sulastiningsih Sulastiningsih

Keyword(s):

Financial Distress ◽

Stock Exchange ◽

Linear Regression Analysis ◽

Secondary Data ◽

Multiple Linear Regression Analysis ◽

Accounting Conservatism ◽

Manufacturing Companies ◽

Growth Opportunity ◽

Selection Of

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Indikator-Indikator yang Mempengaruhi Tingkat Konservatisme Akuntansi

Owner ◽

10.33395/owner.v6i1.558 ◽

2022 ◽

Vol 6 (1) ◽

pp. 487-500

Author(s):

Intan Puspita Sari ◽

Ceacilia Srimindarti

Keyword(s):

Firm Size ◽

Financial Distress ◽

Audit Committee ◽

Stock Exchange ◽

Linear Regression Analysis ◽

Secondary Data ◽

Accounting Conservatism ◽

Measurement Scale ◽

Manufacturing Companies ◽

Positive Direction

Accounting conservatism is a precautionary principle applied by the company, where revenue is recognized more slowly while expenses are recognized more quickly, so net income will appear lower. The purpose of this research is to examine and analyze the effect of the size of the board of commissioners, leverage, frequency of audit committee meetings, financial distress, and firm size on the level of accounting conservatism in manufacturing companies listed on the Indonesia Stock Exchange for the 2017-2020 period. This study uses a population of all manufacturing companies that have been listed on the Indonesia Stock Exchange (IDX) in the last four periods, namely 2017-2020, obtained a population of 677 companies. The sampling method used in this study is a purposive sampling technique with several selected criteria so as to obtain a sample of 369 companies. This study uses secondary data in the form of numbers that are processed into a statistical measurement scale, so it is called secondary data. Data collection techniques using documentation techniques. The data analysis technique used is multiple linear regression analysis. The results of this study indicate that the size of the board of commissioners (UDK) and the frequency of audit committee meetings (FPKA) have no effect on the level of accounting conservatism. Meanwhile, financial distress (Distress) and firm size (SIZE) have a significant negative effect on the level of accounting conservatism. Different direction with leverage (DAR) which has a significant effect in a positive direction on the level of accounting conservatism. Keywords: financial distress; frequency of audit committee meetings; conservatism accountancy; leverage; the size of the board of commissioners; company size

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The Effect of Financial Distress, Firm Size, Leverage and Litigation Risk on The Application of Accounting Conservatism In Manufacturing Companies Listed In Indonesia Stock Exchange

Jurnal Penelitan Ekonomi dan Bisnis ◽

10.33633/jpeb.v6i2.4303 ◽

2021 ◽

Vol 6 (2) ◽

pp. 100-106

Author(s):

Ira Septriana ◽

Hermawan Triyono ◽

Agung Prajanto

Keyword(s):

Firm Size ◽

Financial Distress ◽

Sampling Method ◽

Stock Exchange ◽

Sample Selection ◽

Accounting Conservatism ◽

Litigation Risk ◽

Test Results ◽

Manufacturing Companies ◽

Research Criteria

This research aims to analyze the effect of financial distress, firm size, leverage, and litigation risk on implementing the accounting conservatism of manufacturing companies in Indonesia. The population in this research is manufacturing companies listed on the Indonesia Stock Exchanged (IDX) over 2014-2018. Research sample selection used the purposive sampling method. Obtained company data that meet the research criteria as many as 169 companies, so that the total research data is 149 data. The analysis methods in this research are multiple regression analysis. Based on the test results of the research conclude that variables of the board of financial distress, firm size, and litigation risk have no effect on accounting conservatism implemented of manufacturing companies. Meanwhile, the variable of leverage affects the accounting conservatism's implemented by manufacturing companies. Keywords: Conservatism Accounting. Financial Distress, Firm Size, Leverage, Litigation Risk

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PENGARUH KONSERVATISME AKUNTANSI DAN PENGHINDARAN PAJAK TERHADAP NILAI PERUSAHAAN

JURNAL AKUNTANSI BERKELANJUTAN INDONESIA ◽

10.32493/jabi.v2i2.y2019.p134-147 ◽

2019 ◽

Vol 2 (2) ◽

pp. 134

Author(s):

Puradinda Zulfiara ◽

Juli Ismanto

Keyword(s):

Firm Value ◽

Stock Exchange ◽

Tax Avoidance ◽

Secondary Data ◽

Accounting Conservatism ◽

Annual Reports ◽

Manufacturing Companies ◽

Effective Tax Rate ◽

Tax Rate ◽

Positive Effect

Aim of this research is to determine the effect of accounting conservatism and tax avoidance on firm value. The type of data used in this study is secondary data in the form of annual reports of manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2013-2016 period. The number of samples is 48 manufacturing companies. The data analysis technique used is regression analysis. The results of the study show that conservatism has a positive effect on firm value, tax avoidance has a negative effect on firm value. While simultaneously conservatism and tax avoidance have a positive effect on firm value. Thus this study supports that accounting conservatism has a role as a function of monitoring the company's investment policies and one way to maintain the value of the company in limiting losses that may arise from poorly performing investment decisions. The company that conducts tax avoidance (has a smaller effective tax rate) is an effort made by management to reduce the company's tax burden and is able to minimize expenditure for tax purposes so that management looks good in the eyes of shareholders.

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