Fadhlur Rahman Hamdi, . (2022) PENGARUH KESEMPATAN BERTUMBUH, RENCANA BONUS, BIAYA POLITIS, INSENTIF PAJAK, DAN PENSIUN CEO TERHADAP KONSERVATISME AKUNTANSI. Skripsi thesis, Universitas Pembangunan Nasional Veteran Jakarta.
![[img]](http://repository.upnvj.ac.id/style/images/fileicons/text.png) |
Text
ABSTRAK.pdf Download (110kB) |
|
Text
AWAL.pdf Download (663kB) |
|
Text
BAB 1.pdf Download (205kB) |
|
Text
BAB 2.pdf Restricted to Repository UPNVJ Only Download (638kB) |
|
Text
BAB 3.pdf Restricted to Repository UPNVJ Only Download (503kB) |
|
Text
BAB 4.pdf Restricted to Repository UPNVJ Only Download (664kB) |
|
Text
BAB 5.pdf Download (177kB) |
|
Text
DAFTAR PUSTAKA.pdf Download (314kB) |
|
Text
RIWAYAT HIDUP.pdf Restricted to Repository UPNVJ Only Download (176kB) |
|
Text
LAMPIRAN.pdf Restricted to Repository UPNVJ Only Download (4MB) |
|
Text
HASIL PLAGIARISME.pdf Restricted to Repository staff only Download (12MB) |
|
Text
ARTIKEL KI.pdf Restricted to Repository staff only Download (889kB) |
Abstract
This study is quantitative research and aims to analyze the significant effect of audit growth opportunities, bonus plans, political costs, tax incentives, and CEO retirement on accounting conservatism in banking sector companies listed on the Indonesia Stock Exchange for the 2018-2020 period. Accounting conservatism as the dependent variable is proxied by the measurement model of Givoly and Hayn (2000). This study uses secondary data in the form of annual reports and company financial statements with a sample of 43 banking companies covering the period 2018 to 2020 was used for this study. The analysis method used is panel data regression with STATA version 14. The results of this study prove that (1) growth opportunities have no significant effect on accounting conservatism. (2) bonus plans have no significant effect on accounting conservatism. (3) political costs have no significant effect on accounting conservatism. (4) tax incentives have no significant effect on accounting conservatism. And (5) CEO retirement has no significant effect on accounting conservatism.
| Item Type: | Thesis (Skripsi) |
|---|---|
| Additional Information: | [No. Panggil: 1810112158] [Pembimbing: Ayunita Ajengtiyas Saputri Mashuri] [Penguji 1; Husnah Nur Laela Ermaya] [Penguji 2: Rahmasari Fahria] |
| Uncontrolled Keywords: | Accounting Conservatism, Growth Opportunities, Bonus Plans, Political Costs, Tax Incentives, and CEO Retirement |
| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting |
| Divisions: | Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi (S1) |
| Depositing User: | Fadhlur Rahman Hamdi |
| Date Deposited: | 19 Sep 2022 09:28 |
| Last Modified: | 19 Sep 2022 09:28 |
| URI: | http://repository.upnvj.ac.id/id/eprint/18992 |
Actions (login required)
 |
View Item |