PENGARUH KESULITAN KEUANGAN, FINANCIAL LEVERAGE DAN PENGHINDARAN PAJAK TERHADAP KONSERVATISME AKUNTANSI (Studi Empiris Pada Perusahaan Manufaktur di Bursa Efek Indonesia Tahun 2011-2014)

Abstract

This study aims to determine the effect of financial distress, financial leverage and tax evoidance against the conservatism of accounting in companies listed on the Stock Exchange in 2011-2014. selecting the sample in this study using purposive sampling method in which a population of 149 selected according to criteria of a sample of 21 companies selected. Data analysis tool used is multiple regression. The results of this study indicate that financial difficulties negatively affect accounting conservatism with a significance value of 0659, financial leverage positive effect on accounting conservatism with significant value of 0001, tax evasion positive effect on accounting conservatism with a significance value of 0.003. sigifikan value in this study was ≤ 0:05. the coefficient of determination in this study was 0.301 indicating that 30.1% of the variation in accounting conservatism terjaadi affected by financial difficulties, financial leverage and tax evasion. Its residual 69.9% influenced by other variables not included in this study.

Keywords:Financial Difficulties, Financial Leverage, Tax Evasion, and Accounting Conservatism