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All Journal Jurnal Nusa Akuntansi
Salma Khoerunnisa
Universitas Pamulang
Economics, Econometrics & Finance

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PENGARUH ASIMETRI INFORMASI, INSENTIF PAJAK DAN RISIKO LITIGASI TERHADAP PRUDENCE AKUNTANSI Salma Khoerunnisa; Maman Darmansyah
Jurnal Nusa Akuntansi Vol. 3 No. 3 (2026): Jurnal Nusa Akuntansi Volume 3 Nomor 3 September Tahun 2026
Publisher : Publika Citra Media

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62237/jna.v3i3.465

Abstract

Accounting prudence is a conservative principle that emphasizes a level of caution in financial reporting, which has become a focal point in the business world. This study aims to examine the effect of information asymmetry, tax incentives, and litigation risk on accounting prudence in technology sector companies listed on the Indonesia Stock Exchange for the 2020-2024 period. Additionally, the case involving PT Envy Technologies Tbk serves as a real-world example of how companies manipulate their financial statements to present a better-looking performance to investors and stakeholders. This study utilizes a quantitative method using secondary data sourced from the companies' financial statements. Through this research, it is expected to provide a tangible empirical contribution that explains in more detail the practice of accounting prudence in the technology industry sector in Indonesia, which comprises 47 companies, with a sample of 25 companies obtained for this study. The results of this study indicate that information asymmetry and litigation risk have no effect on accounting prudence, whereas tax incentives do have an effect on accounting prudence.
Co-Authors Maman Darmansyah