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

In: Proceedings of the 4th Asia Pacific Management Research Conference (APMRC 2022)

Author

Listed:
  • Gunawan Alvi

    (Universitas Katolik Widya Mandala Surabaya)

  • Lodovicus Lasdi

    (Universitas Katolik Widya Mandala Surabaya)

  • Dirgantara Dahana Mokoginta

    (Universitas Katolik Widya Mandala Surabaya)

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.

Suggested Citation

  • Gunawan Alvi & Lodovicus Lasdi & Dirgantara Dahana Mokoginta, 2023. "Tax Incentives, Growth Opportunities, Investment Opportunities, and Prudence Accounting," Advances in Economics, Business and Management Research, in: Eva Hotnaidah Saragih & Rike Penta Sitio & Rosita Fitriyani & Dhinar Silalahi & Yeneneh Tamirat Nega (ed.), Proceedings of the 4th Asia Pacific Management Research Conference (APMRC 2022), pages 638-648, Springer.
    • Handle: RePEc:spr:advbcp:978-94-6463-076-3_49
    DOI: 10.2991/978-94-6463-076-3_49
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