THE CONSERVATIVE ACCOUNTING MEASUREMENTS FROM THE PERSPECTIVE OF ACCOUNT IN FINANCIAL STATEMENT
The purpose of this paper is to determine the implementation of conservative accounting from the perspective of financial statements which include tax incentives, debt contracts, and political costs as research variables in manufacturing companies. The research population is the manufacturing secto...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
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Institut Teknologi dan Bisnis Asia Malang
2023-11-01
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| Series: | Jurnal Ilmiah Bisnis dan Ekonomi Asia |
| Subjects: | |
| Online Access: | https://jurnal.stie.asia.ac.id/index.php/jibeka/article/view/1913 |
| _version_ | 1797631178262446080 |
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| author | Murtianingsih Murtianingsih Sherly Oktavia |
| author_facet | Murtianingsih Murtianingsih Sherly Oktavia |
| author_sort | Murtianingsih Murtianingsih |
| collection | DOAJ |
| description |
The purpose of this paper is to determine the implementation of conservative accounting from the perspective of financial statements which include tax incentives, debt contracts, and political costs as research variables in manufacturing companies. The research population is the manufacturing sector listed on the Indonesia Stock Exchange with a total of 178 companies and a purposive sample obtained by 78 companies with data collection techniques using documentation. Mulvariate regression techniques is the analytical tool used, and the results obtained indicate that tax incentives have a significant positive effect on conservative accounting. By contrast, debt contracts and political costs have no significant effect on conservative accounting. This paper provides encouragement to investors when evaluating financial statement changes related to conservatism, especially those relating to tax incentive accounts, debt convenant, and political costs.
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| first_indexed | 2024-03-11T11:18:16Z |
| format | Article |
| id | doaj.art-370f2af1f4584a4d83190cb0c454a34e |
| institution | Directory Open Access Journal |
| issn | 0126-1258 2620-875X |
| language | English |
| last_indexed | 2024-03-11T11:18:16Z |
| publishDate | 2023-11-01 |
| publisher | Institut Teknologi dan Bisnis Asia Malang |
| record_format | Article |
| series | Jurnal Ilmiah Bisnis dan Ekonomi Asia |
| spelling | doaj.art-370f2af1f4584a4d83190cb0c454a34e2023-11-10T16:31:50ZengInstitut Teknologi dan Bisnis Asia MalangJurnal Ilmiah Bisnis dan Ekonomi Asia0126-12582620-875X2023-11-0117310.32815/jibeka.v17i3.1913THE CONSERVATIVE ACCOUNTING MEASUREMENTS FROM THE PERSPECTIVE OF ACCOUNT IN FINANCIAL STATEMENTMurtianingsih Murtianingsih0Sherly Oktavia1Institut Teknologi dan Bisnis AsiaInstitut Teknologi dan Bisnis Asia Malang The purpose of this paper is to determine the implementation of conservative accounting from the perspective of financial statements which include tax incentives, debt contracts, and political costs as research variables in manufacturing companies. The research population is the manufacturing sector listed on the Indonesia Stock Exchange with a total of 178 companies and a purposive sample obtained by 78 companies with data collection techniques using documentation. Mulvariate regression techniques is the analytical tool used, and the results obtained indicate that tax incentives have a significant positive effect on conservative accounting. By contrast, debt contracts and political costs have no significant effect on conservative accounting. This paper provides encouragement to investors when evaluating financial statement changes related to conservatism, especially those relating to tax incentive accounts, debt convenant, and political costs. https://jurnal.stie.asia.ac.id/index.php/jibeka/article/view/1913Tax InsentiveDebt ConvenantPolitical CostConservative Accounting |
| spellingShingle | Murtianingsih Murtianingsih Sherly Oktavia THE CONSERVATIVE ACCOUNTING MEASUREMENTS FROM THE PERSPECTIVE OF ACCOUNT IN FINANCIAL STATEMENT Jurnal Ilmiah Bisnis dan Ekonomi Asia Tax Insentive Debt Convenant Political Cost Conservative Accounting |
| title | THE CONSERVATIVE ACCOUNTING MEASUREMENTS FROM THE PERSPECTIVE OF ACCOUNT IN FINANCIAL STATEMENT |
| title_full | THE CONSERVATIVE ACCOUNTING MEASUREMENTS FROM THE PERSPECTIVE OF ACCOUNT IN FINANCIAL STATEMENT |
| title_fullStr | THE CONSERVATIVE ACCOUNTING MEASUREMENTS FROM THE PERSPECTIVE OF ACCOUNT IN FINANCIAL STATEMENT |
| title_full_unstemmed | THE CONSERVATIVE ACCOUNTING MEASUREMENTS FROM THE PERSPECTIVE OF ACCOUNT IN FINANCIAL STATEMENT |
| title_short | THE CONSERVATIVE ACCOUNTING MEASUREMENTS FROM THE PERSPECTIVE OF ACCOUNT IN FINANCIAL STATEMENT |
| title_sort | conservative accounting measurements from the perspective of account in financial statement |
| topic | Tax Insentive Debt Convenant Political Cost Conservative Accounting |
| url | https://jurnal.stie.asia.ac.id/index.php/jibeka/article/view/1913 |
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