Tax Incentives, Growth Opportunities and Size of Companies with Conservatisme Accounting Applications

Holiawati, Resty Julianty
unpublished
[(2)3: 586-591] © 2017 IJSRST | Volume 3 | Issue 3 | Print ABSTRACT The purpose of this study is to determine the effect of tax incentives, growth opportunities and firm size for accounting conservatism in financial firms listed on the Indonesia Stock Exchange during the period 2011-2015. This study uses a sample population of financial firms listed on the Indonesia Stock Exchange during 2011-2015. The number of companies in the sample of 11 companies. Research method used is purposive
more » ... The hypothesis of this study was tested by multiple regression analysis using SPSS 23. The results show that tax incentives have no significant effect on accounting conservatism, growth opportunities have significant effect on accounting corservatism, and firm size has no significant effect on conservation acclaim.
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