Pengujian Teori Akuntansi Positf Pada Kecenderungan Perusahaan Dalam Pemilihan Metode Penyusutan Aset Tetap

Abstract

This study aims to test and analyze the hypotheses put forward in positive accounting theory with the factors of type of industry, tax, and solvency level on the company's tendency to choose the method of depreciation of fixed assets. The method used in this study is a quantitative method in which the data consisting of 327 companies listed on the Indonesia Stock Exchange are then analyzed through descriptive statistics and logistic regression. The results of this study indicate that the type of industry and the level of solvency are not proven to influence the choice of fixed asset depreciation method, while taxes are empirically proven to influence the choice of fixed asset depreciation method.