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All Journal Liabilitas : Jurnal Ilmiah Akuntansi dan Ekonomi
Susilawati Susilawati
Universitas Pamulang Program Studi Akuntansi Perpajakan Sarjana Terapan
Economics, Econometrics & Finance

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Pengaruh Tax Planning, Growth Opportunities, Dan Risiko Litigasi Terhadap Prudence Accounting Shakila Adis Adelia Supardi; Susilawati Susilawati
Jurnal Liabilitas Vol 11 No 2 (2026): Volume 11 No.2, Agustus 2026
Publisher : Fakultas Ekonomi dan Bisnis Universitas Satya Negara Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54964/liabilitas.v11i2.738

Abstract

Prudence accounting is a principle of caution in the preparing of financial statements to produce reliable and credible financial information. This study was motivated by the occurrence of financial statements manipulation cases in several companies in Indonesian and the existence of research gaps in previous studies regarding the effect of tax planning, growth opportunities, and litigation risk on prudence accounting in Consumer Non-Cyclicals sector companies listed on the Indonesian Stock Exchange during the 2020-2024 period. This study employed a quantitative method with an associative approach using secondary data obtained from companies financial statements and annual reports. The data were analyzed using panel data regression with EViews 12 software. The results indicate that tax planning and growth opportunities have no significant effect on prudence accounting, while litigation risk has a significant effect on prudence accounting. Simultaneously, the three independent variabels have a significant effect on prudence accounting.
Co-Authors Shakila Adis Adelia Supardi