UJI EMPIRIS PENGARUH FAKTOR-FAKTOR KONSERVATISME AKUNTANSI DALAM PERPAJAKAN

WICAKSONO, Windra Septian and LAKSITO, Herry (2012) UJI EMPIRIS PENGARUH FAKTOR-FAKTOR KONSERVATISME AKUNTANSI DALAM PERPAJAKAN. Undergraduate thesis, Fakultas Ekonomika dan Bisnis.

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Abstract

This paper investigates the association between tax incentives, non-tax incentives, and accounting conservatism .The sample in this study were taken by using the data collection method called purposive random sampling. The data obtained were analyzed by using Ordinary Least Square (OLS) analysis technique throught the SPSS software. The research showed that tax incentives, debt, ROE, and size significantly influence with accounting conservatism. Earning pressure and managerial own not significantly influence with accounting conservatism.

Item Type:Thesis (Undergraduate)
Additional Information:Tax incentives, non-tax incentives, accounting conservatism
Uncontrolled Keywords:Tax incentives, non-tax incentives, accounting conservatism
Subjects:H Social Sciences > H Social Sciences (General)
Divisions:Faculty of Economics and Business > Department of Accounting
ID Code:35896
Deposited By:Mr. Perpustakaan Fakultas Ekonomi
Deposited On:26 Jul 2012 13:13
Last Modified:26 Jul 2012 13:13

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