PENGARUH INSENTIF PAJAK DAN CASH FLOW TERHADAP KONSERVATISME AKUNTANSI PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI TAHUN 2017-2019

Abstract

This study aims to determine the effect of tax incentives and cash flow on accounting conservatism. The population in this study are manufacturing companies that have been listed on the Indonesia Stock Exchange in 2017-2019. This research uses quantitative methods and secondary data. Collecting data in this study using the documentation method by accessing the official IDX link. The samples used in this study were 66 companies that met the criteria. In this study, the data analysis used was multiple regression analysis. The result of this research is that simultaneously the Tax Incentive and Cash Flow variables have an influence on Accounting Conservatism. Meanwhile, partially, the tax incentive variable has a positive and significant effect on accounting conservatism. Meanwhile, the cash flow variable has no effect on accounting conservatism.

Keywords: tax incentives, cash flow, accounting conservatism.