THE EFFECT OF FINANCIAL DISTRESS AND TAX INCENTIVES ON ACCOUNTING CONSERVATISM IN TRANSPORTATION SECTOR COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE IN THE PERIOD 2019-2022
Keywords:
Financial Distress, Insentif Pajak, Konservatisme AkuntansiAbstract
The aim of this research is to determine the effect of financial distress and tax incentives on accounting conservatism in transportation sector companies listed on the IDX for the 2019–2022 period. The type of research used is quantitative research. The sample for this research is all transportation companies listed on the Indonesia Stock Exchange for the 2019–2022 period, which is estimated to be 46 companies, and the sampling technique used is purposive sampling. 10 samples X 4 years = 40 financial report data. The data used in this research is secondary data, and the data analysis techniques used are panel data analysis, hypothesis testing, and coefficient of determination using the eviews 12 application. The results of this research prove that partially financial distress and tax incentives have a positive and significant effect on Accounting conservatism in transportation companies listed on the IDX for the 2019-2022 period. Simultaneously financial distress and tax incentives have a significant effect on accounting conservatism in transportation companies listed on the IDX for the 2019-2022 period.
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