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All Journal Jurnal Nusa Akuntansi
Intan Fitria
Universitas Pamulang
Economics, Econometrics & Finance

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PENGARUH INSENTIF PAJAK, CAPITAL INTENSITY DAN UKURAN PERUSAHAAN TERHADAP KONSERVATISME AKUNTANSI Intan Fitria; Ani Kusumaningsih
Jurnal Nusa Akuntansi Vol. 3 No. 1 (2026): Jurnal Nusa Akuntansi Volume 3 Nomor 1 Januari Tahun 2026
Publisher : Publika Citra Media

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62237/jna.v3i1.362

Abstract

This study aims to analyze and provide empirical evidence regarding the effect of tax incentives, capital intensity, and company size on accounting conservatism in infrastructure sector companies listed on the Indonesia Stock Exchange for the period 2019-2023. The study uses a descriptive quantitative method, and the data analysis was performed using E-Views version 13. The sample was obtained using a purposive sampling method. The sample consists of 10 infrastructure companies with a 5-year observation period, resulting in a total of 50 financial report data points for analysis. The results of the study show that tax incentives, capital intensity, and company size, when considered together, affect accounting conservatism. Tax incentives do not have an effect on accounting conservatism, capital intensity affects accounting conservatism, and company size also affects accounting conservatism.
Co-Authors Ani Kusumaningsih