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Journal : Educoretax

The effect of corporate governance, financial distress, tax incentives, and firm size on accounting conservatism in the Indonesia banking sectors Aulia, Afra; Praptiningsih, Praptiningsih
Educoretax Vol 5 No 1 (2025)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v5i1.1324

Abstract

The objective of this study is to examine the effect of corporate governance, financial distress, tax incentives, and firm size on accounting conservatism in the banking sector in Indonesia. Corporate governance mechanisms in this study are represented by managerial ownership and institutional ownership, reflecting the role of governance structures in influencing accounting practices. The study analyzes a total of 75 data units derived from 25 banking companies listed on the Indonesia Stock Exchange (BEI) during the 2021-2023 period, selected through purposive sampling. This research employs a quantitative research method and relies on secondary data sources, such as annual reports and company financial statements. The analysis technique used is multiple linear regression technique using Stata version 13. The results of the study prove that there is a negative significant effect of financial distress and tax incentives, but there is no significant effect of managerial ownership, institutional ownership, bank size on accounting conservatism.
Co-Authors Abdullah Khoir, Mulyanto Abdussalaam, Izzuddin Adeliawan, Inaya Aguinaldo, Aguinaldo Alfarissi, Fadhil Alfian Eko Rochmawan Alifiana, Meita alviani, vivi Amrie Firmansyah Ananta, Muhammad Daffa Anda Dwiharyadi Andi Setiawan Andy Setiawan Anggraini, Livia Anisa Anisa Anita Nopiyanti APRILIYANI, ERLY Aqilla, Hafsah Ardiyani, Nike Arkaan, M. Faturrohman Arofah, Muhammad Nouval Arridho, Sayyid Ashita, Nilam Alviatia Assyaeid, Fahmi Adnan Asyrofi, Luthfi Aulia, Afra AULIYA, NISA’ Ayunita Ajengtiyas Saputri Mashuri Azahya, Adefarsa Kaila Azzah, Muti’atu Azzuhro, Hanifatu Baharudin, Zaenal Baihaqi, Muhammad Azhar Barlean, Muhammad Sereno Khalfan Budiman, Jodhy Farrel Chasanah, Salma Alvie Daliman, Daliman Daryatinnisa, Nisrina Desmintari Fadhilah, Rifky Fadhli Suko Wiryanto Fahria, Rahmasari Fathurrahman, Nabila Aisha Faujiah, Ika Alfin Fauziah, Anisa Ferry Irawan Fia, Luthfia Martna Firhan, Cygan Achmad Fisabilillah, Pra Dhita Gikamaesta, Titha Aulia Hafidzda, Laila Citra Hanifah, Hadijah Harits, Farhan Al Harits, Usamah Abdul Hasan, Najwa Salsabila Hasanah, Fadhilah Maskhurotul Hasanah, Miftakhul Heni Nastiti Huda, Wibi Qurota A’yunil Huda Humaira, Naffry Hussein, Jagad Satrio Idawati, W Ikhsani, Rizkhi Putri Nur Indah Nurhidayati, Indah Indahnurhidayati, Indahnurhidayati Indarti, Desty Iqbal, Amalia Putri Isfihani, Isfihani Jam’u, Amir Ibnu JUBAEDAH JUBAEDAH, JUBAEDAH Khoribullah, Khoribullah Krisdayanti, Monica Indah Krisno Septyan Kusumastusti, Novi Labiibah, Bakhita Lastiningsih, Noegrahini Lazzuardy, Dzaky Hammad Mantika, Rika Aprilia Mardhianindro, Berry Mardiyah, Shofiyah Abidatul Matondang, Nurhafifah Mufti, Muhammad Hanan Muhammad Irwansyah, Muhammad Mukhlisah, Iffah Munawar, Ahmad Reza Mustaqim, Bunga Nadia Ulfa Rahayu Nanda, Rafilah Eka Nisa, Hany Khoirun Novianti, Dewi Ratna Nur Hidayah Nurjannah, Fadiya Nafi’ OKTAVIA, REZA Oktaviyori, Regi Pratiwi, Tita Prihatiningsih, Witanti Putri Kurniawati, Putri Rachman, Muhammad Yanuwar Aditiya Rafli, Muhammad Rahmadhani, Fatima Nur Rahmatika, Eva Ria Maria Theresa ROHMAH, FAIZATUR Ronny Andesto Sabilla, Liza Anastya Salman Al Farisi, Salman Saputri, Zahara Febriani Sarjono, Joko Selfilia, Selfilia Silitonga, Natasya Juliarta Soap, Silva Fahsya Abdulrachman Sofiana, Delvy Sugiyat, Sugiyat Suhadi Suhadi SULISTYORINI, LENI Syafadilla, Fahra Rifky Syakur, Muhammad Zidan Asy Syamsuddin Syamsuddin Syari, Amellya Yunita Syawalita, Naia Triana, Puja Udl-Hiyah, Nurul Aulia Lilatul Wardani, Anita - Yasmin, Gina Mutiara Yetty, Fitri Zahra, Fatimah Az