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PENGARUH ASIMETRI INFORMASI, INSENTIF PAJAK, DAN RISIKO LITIGASI TERHADAP PRUDENCE AKUNTANSI (STUDI EMPIRIS PADA PERUSAHAAN SEKTOR TEKNOLOGI YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2020-2022)

Jurnal Manajemen Terapan dan Keuangan · Vol. 13 No. 02 (2024) · hlm. 405–417

DOI
10.22437/jmk.v13i02.31746
ISSN
2685-9424, 2252-8636
Terbit
2024-06-11
Penerbit
Program Studi Manajemen Pemerintahan dan Keuangan Daerah Fakultas Ekonomi dan Bisnis Universitas Jambi
Bahasa
en
Lisensi
creativecommons.org/licenses/by/4.0

Abstrak

This research aims to determine the influence of information asymmetry, tax incentives, and litigation risk on accounting prudence. The independent variables used in this research are information asymmetry, tax incentives, and litigation risk. Meanwhile, the dependent variable in the research is accounting prudence. This type of research is quantitative research. The population in the research is technology sector companies listed on the Indonesia Stock Exchange for the 2020-2022 period. The sample in this research was taken using a purposive sampling method with a total sample of 18 companies. The data analysis used in this research is multiple linear regression analysis with the help of the IBM SPSS version 26 program. The data in this research is secondary data obtained from the official website of the Indonesian Stock Exchange. The results of this research show that information asymmetry, tax incentives and litigation risk simultaneously influence accounting prudence. Partially, tax incentives have an effect on accounting prudence. Partially, information asymmetry and litigation risk have no effect on accounting prudence.

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23 penulis · 46 tautan kepenulisan bersama · 6 lintas organisasi

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  • Universitas Jambi
  • Riau University
  • Politeknik Negeri Sriwijaya
  • Universitas Muhammadiyah Jambi
  • Organisasi berbeda
  • Organisasi sama
  • Afiliasi tidak diketahui
  • Garis lebih tebal = lebih banyak artikel bersama · lingkaran lebih besar = lebih banyak artikel
Tampilkan sebagai tabel
Rekan penulisOrganisasiArtikel bersama
Achmad HizaziUniversitas Jambi2
Yuliusman YuliusmanUniversitas Jambi2
Wiwik TiswiyantiUniversitas Jambi2
Dea Putri AnggrainiUniversitas Jambi2
Rita FriyaniUniversitas Jambi1
Fredy OlimsarUniversitas Jambi1
Yuliana YulianaUniversitas Jambi1
Wiralestari WiralestariUniversitas Jambi1
Ratih RatnasariUniversitas Jambi1
Afrizal AfrizalUniversitas Jambi1
Lian Undari Permata SariUniversitas Jambi1
Widya Ika JulianaUniversitas Jambi1
Ratih KusumastutiUniversitas Jambi1
Muhammad Agung SoehartoUniversitas Jambi1
Rezi AbdurrahmanRiau University1
Lilik AlfiaUniversitas Jambi1
Lovia Nur PuspitaUniversitas Jambi1
Julia Rinnia AzhariUniversitas Jambi1
Desri YantoPoliteknik Negeri Sriwijaya1
Rika NeldawatyUniversitas Muhammadiyah Jambi1

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Sumber metadata: OAI-PMH (metadata jurnal) https://online-journal.unja.ac.id/index.php/mankeu/oai, pertama di-harvest 6 Nov 2026, terakhir terlihat 8 Nov 2026.
Metadata asli (oai_dc) 
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	<dc:title xml:lang="en">PENGARUH ASIMETRI INFORMASI, INSENTIF PAJAK, DAN  RISIKO LITIGASI TERHADAP PRUDENCE AKUNTANSI (STUDI EMPIRIS PADA PERUSAHAAN SEKTOR TEKNOLOGI YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2020-2022)</dc:title>
	<dc:creator xml:lang="en">Amalia, Rani </dc:creator>
	<dc:creator xml:lang="en">Mansur, Fitrini </dc:creator>
	<dc:creator xml:lang="en">Hernando, Riski </dc:creator>
	<dc:description xml:lang="en">This research aims to determine the influence of information asymmetry, tax incentives, and litigation risk on accounting prudence. The independent variables used in this research are information asymmetry, tax incentives, and litigation risk. Meanwhile, the dependent variable in the research is accounting prudence. This type of research is quantitative research. The population in the research is technology sector companies listed on the Indonesia Stock Exchange for the 2020-2022 period. The sample in this research was taken using a purposive sampling method with a total sample of 18 companies. The data analysis used in this research is multiple linear regression analysis with the help of the IBM SPSS version 26 program. The data in this research is secondary data obtained from the official website of the Indonesian Stock Exchange. The results of this research show that information asymmetry, tax incentives and litigation risk simultaneously influence accounting prudence. Partially, tax incentives have an effect on accounting prudence. Partially, information asymmetry and litigation risk have no effect on accounting prudence.</dc:description>
	<dc:publisher xml:lang="en">Program Studi Manajemen Pemerintahan dan Keuangan Daerah Fakultas Ekonomi dan Bisnis Universitas Jambi</dc:publisher>
	<dc:date>2024-06-11</dc:date>
	<dc:type>info:eu-repo/semantics/article</dc:type>
	<dc:type>info:eu-repo/semantics/publishedVersion</dc:type>
	<dc:format>application/pdf</dc:format>
	<dc:identifier>https://online-journal.unja.ac.id/mankeu/article/view/31746</dc:identifier>
	<dc:identifier>10.22437/jmk.v13i02.31746</dc:identifier>
	<dc:source xml:lang="en">Jurnal Manajemen Terapan dan Keuangan; Vol. 13 No. 02 (2024): Jurnal Manajemen Terapan dan Keuangan; 405-417</dc:source>
	<dc:source>2685-9424</dc:source>
	<dc:source>2252-8636</dc:source>
	<dc:language>en</dc:language>
	<dc:relation>https://online-journal.unja.ac.id/mankeu/article/view/31746/18201</dc:relation>
	<dc:rights xml:lang="en">Copyright (c) 2024 Rani  Amalia, Fitrini  Mansur, Riski  Hernando</dc:rights>
	<dc:rights xml:lang="en">https://creativecommons.org/licenses/by/4.0</dc:rights>
</oai_dc:dc>