The Influence of Litigation Risk and Tax Incentives toward Conservatism Accounting in Food and Beverage Manufacturing Companies Listed at Indonesia Stock Exchange
Abstract
This study aims to determine the influence of litigation risk and tax incentives toward conservatism accounting in food and beverage manufacturing companies listed at Indonesia Stock Exchange (IDX). This research is based on quantitative data type and the data source is from secondary data. The unit analysis and observation in this study is food and beverage manufacturing companies listed at Indonesia Stock Exchange, with total population of 30 companies. From this population, 14 companies are chosen by purposive sampling technique throughout 5 periods of time, specifically from 2016-2020 which sum up to 70 samples. The method of analysis used in this study is multiple linear regression analysis. The result of partial research shows that the litigation risk has no effect and is not significant on conservatism accounting, Tax Incentives has a significant effect on conservatism accounting. The result of simultaneous research shows that Litigation Risk and Tax Incentives have a significant effect on conservatism accounting.
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