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UIM | Wacana Equiliberium (Jurnal Pemikiran Penelitian Ekonomi)UIM | Wacana Equiliberium (Jurnal Pemikiran Penelitian Ekonomi)

This research aims to examine the influence of profitability, tax incentives, leverage, capital intensity on accounting conservatism in basic materials sector companies listed on the Indonesia Stock Exchange (BEI) in 2020-2022. The sample in this study used a purposive sampling method and obtained 38 samples of companies registered in the 2020-2022 period. The analytical method used is a quantitative method using multiple linear regression analysis and using SPSS 26 software. This research uses secondary data in the form of annual reports obtained from the websites of each company and the official BEI website. The profitability variable has a negative effect, tax incentives and leverage have a positive effect, capital intensity has no effect. It is hoped that future researchers can expand the scope of research by adding other variables in the hope that research results can be more accurate.

Profitabilitas berpengaruh negatif terhadap konservatisme akuntansi di sektor basic materials yang terdapat di BEI 2020-2022.Insentif pajak berpengaruh positif terhadap konservatisme akuntansi di sektor basic materials yang terdapat di BEI 2020-2022.Leverage memberikan pengaruh positif terhadap konservatisme akuntansi di sektor basic materials yang terdapat di BEI 2020-2022.

Penelitian selanjutnya dapat memperluas cakupan dengan menambahkan variabel lain seperti pertumbuhan penjualan, ukuran perusahaan, atau tingkat kesulitan keuangan untuk mendapatkan hasil yang lebih akurat. Selain itu, studi dapat dilakukan dengan membandingkan pengaruh faktor-faktor tersebut pada perusahaan basic material dengan sektor industri lainnya untuk melihat perbedaan signifikan. Penelitian di masa depan juga dapat mempertimbangkan penggunaan metode analisis yang lebih kompleks, seperti analisis moderasi atau mediasi, untuk menguji hubungan antara variabel-variabel yang diteliti secara lebih mendalam. Lebih lanjut, penelitian dapat difokuskan pada analisis dampak kebijakan pemerintah terkait insentif pajak terhadap perilaku konservatisme akuntansi perusahaan, terutama dalam konteks perubahan regulasi perpajakan. Dengan demikian, penelitian lanjutan dapat memberikan wawasan yang lebih komprehensif mengenai faktor-faktor yang memengaruhi konservatisme akuntansi dan implikasinya bagi pengambilan keputusan oleh investor dan manajemen perusahaan.

  1. Pengaruh Kepemilikan Institusional, Financial Distress, dan Intensitas Modal terhadap Konservatisme Akuntansi... jea.ppj.unp.ac.id/index.php/jea/article/view/1109Pengaruh Kepemilikan Institusional Financial Distress dan Intensitas Modal terhadap Konservatisme Akuntansi jea ppj unp ac index php jea article view 1109
  2. Analisis Pengaruh Debt Covenant, Growth Opportunities, Dan Profitabilitas Terhadap Konservatisme Akuntansi... doi.org/10.31539/costing.v6i2.5484Analisis Pengaruh Debt Covenant Growth Opportunities Dan Profitabilitas Terhadap Konservatisme Akuntansi doi 10 31539 costing v6i2 5484
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