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All Journal Jurnal Manajemen Terapan dan Keuangan Multidisciplinary Journal of Religion and Social Sciences (MJRS)
Amalia, Rani
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Humanities Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Social Sciences Other

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Journal : Jurnal Manajemen Terapan dan Keuangan

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PENGARUH ASIMETRI INFORMASI, INSENTIF PAJAK, DAN RISIKO LITIGASI TERHADAP PRUDENCE AKUNTANSI (STUDI EMPIRIS PADA PERUSAHAAN SEKTOR TEKNOLOGI YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2020-2022) Amalia, Rani; Mansur, Fitrini; Hernando, Riski
Jurnal Manajemen Terapan dan Keuangan Vol. 13 No. 02 (2024): Jurnal Manajemen Terapan dan Keuangan
Publisher : Program Studi Manajemen Pemerintahan dan Keuangan Daerah Fakultas Ekonomi dan Bisnis Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jmk.v13i02.31746

Abstract

This research aims to determine the influence of information asymmetry, tax incentives, and litigation risk on accounting prudence. The independent variables used in this research are information asymmetry, tax incentives, and litigation risk. Meanwhile, the dependent variable in the research is accounting prudence. This type of research is quantitative research. The population in the research is technology sector companies listed on the Indonesia Stock Exchange for the 2020-2022 period. The sample in this research was taken using a purposive sampling method with a total sample of 18 companies. The data analysis used in this research is multiple linear regression analysis with the help of the IBM SPSS version 26 program. The data in this research is secondary data obtained from the official website of the Indonesian Stock Exchange. The results of this research show that information asymmetry, tax incentives and litigation risk simultaneously influence accounting prudence. Partially, tax incentives have an effect on accounting prudence. Partially, information asymmetry and litigation risk have no effect on accounting prudence.
Co-Authors Fitrini Mansur Hernando, Riski Salsabila, Nurhacici