Tax Incentives, Growth Opportunities, Investment Opportunities, and Prudence Accounting

Gunawan Alvi, Lodovicus Lasdi and Dirgantara Dahana Mokoginta ()
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Gunawan Alvi: Universitas Katolik Widya Mandala Surabaya
Lodovicus Lasdi: Universitas Katolik Widya Mandala Surabaya
Dirgantara Dahana Mokoginta: Universitas Katolik Widya Mandala Surabaya

A chapter in Proceedings of the 4th Asia Pacific Management Research Conference (APMRC 2022), 2023, pp 638-648 from Springer

Abstract: Abstract Accounting prudence is a cautious or careful reaction in the face of uncertainty experienced by the company. In the face of this uncertainty, the company can recognize revenue even though it is still in the form of potential, as long as the revenue recognition requirements have been met. This study aims to examine and analyze the effect of tax incentives, growth opportunities, and investment opportunities on accounting prudence. This research was conducted on manufacturing companies listed on the Indonesia Stock Exchange in 2016–2020. The sample in this study was selected using the purposive sampling method and obtained 98 companies as samples. The data analysis technique used multiple linear regression analysis. The results show that tax incentives have no effect on accounting prudence, investment opportunities have a negative effect on accounting prudence, and growth opportunities have a positive effect on accounting prudence.

Keywords: Tax Incentives; Growth Opportunities; Investment Opportunity; Accounting Prudence (search for similar items in EconPapers)
Date: 2023
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Persistent link: https://EconPapers.repec.org/RePEc:spr:advbcp:978-94-6463-076-3_49

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DOI: 10.2991/978-94-6463-076-3_49

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