PENGARUH GROWTH OPPORTUNITIES, INSENTIF PAJAK, OPERATING CASH FLOW, DAN UKURAN PERUSAHAAN TERHADAP KONSERVATISME AKUNTANSI (STUDI PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PADA TAHUN 2011-2016

Diah Pranita, 2019: The Effect of Growth Opportunities, Tax Incentives, Operating Cash Flow, and Company Size on Accounting Conservatism Advisors: (1) Rida Prihatni, SE, M.Si., Ak.,CA. ; (2) Unggul Purwohedi, S.E., M.Si.,Ph.D This study aimed to analyze the effect of growth opportunities, tax incentives, operating cash flow, and company size on accounting conservatism. The object of this research is manufacturing companies listed on the Stock Exchange in 2011-2016. The sample in this research was determined based on purposive sampling method so that there were 228 observational sample data. Data analysis method used in the study is panel data regression. Based on the result of the analysis shows that growth opportunities has no effect on accounting conservatism, tax incentives, operating cash flow, and company size effect on accounting conservatism. Key words: accounting conservatism, growth opportunities, tax incentives, operating cash flow, and company size