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

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

Authors
Gunawan Alvi1, Lodovicus Lasdi1, Dirgantara Dahana Mokoginta1, *
1Universitas Katolik Widya Mandala Surabaya, Surabaya, Indonesia
*Corresponding author. Email: dirgantara@ukwms.ac.id
Corresponding Author
Dirgantara Dahana Mokoginta
Available Online 12 December 2022.
DOI
10.2991/978-94-6463-076-3_49How to use a DOI?
Keywords
Tax Incentives; Growth Opportunities; Investment Opportunity; Accounting Prudence
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.

Copyright
© 2023 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

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Volume Title
Proceedings of the 4th Asia Pacific Management Research Conference (APMRC 2022)
Series
Advances in Economics, Business and Management Research
Publication Date
12 December 2022
ISBN
10.2991/978-94-6463-076-3_49
ISSN
2352-5428
DOI
10.2991/978-94-6463-076-3_49How to use a DOI?
Copyright
© 2023 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

Cite this article

risenwbib
TY  - CONF
AU  - Gunawan Alvi
AU  - Lodovicus Lasdi
AU  - Dirgantara Dahana Mokoginta
PY  - 2022
DA  - 2022/12/12
TI  - Tax Incentives, Growth Opportunities, Investment Opportunities, and Prudence Accounting
BT  - Proceedings of the 4th Asia Pacific Management Research Conference (APMRC 2022)
PB  - Atlantis Press
SP  - 638
EP  - 648
SN  - 2352-5428
UR  - https://doi.org/10.2991/978-94-6463-076-3_49
DO  - 10.2991/978-94-6463-076-3_49
ID  - Alvi2022
ER  -