<![CDATA[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.]]>
Copyrights © 2026
