Pengaruh Alokasi Pajak Antar Periode, Persistensi Laba dan Ukuran Perusahaan terhadap Kualitas Laba

Pratama, Kevin Novo (2018) Pengaruh Alokasi Pajak Antar Periode, Persistensi Laba dan Ukuran Perusahaan terhadap Kualitas Laba. Undergraduate thesis, Universitas Internasional Batam.

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Abstract

Penelitian yang dilakukan meneliti tentang pengaruh alokasi pajak antar periode, persistensi laba dan ukuran perusahaan terhadap kualitas laba. Peneliti dilakukan pada perusahaan manufaktur Bursa Efek Indonesia 2012 - 2016. Contoh dipilih berdasarkan sistem purposive sampling. Data yang digunakan yaitu data sekunder berasal dari website Indonesia Stock Exchange www.idx.co.id. Hasil uji regresi mengindikasikan bahwa pajak antar periode tidak berpengaruh signifikan terhadap kualitas laba sementara persistensi laba dan ukuran perusahaan berpengaruh positif signifikan terhadap kualitas laba. ********************************************************************** This research examines the effect of tax allocation between periods, earnings persistence and firm size on earnings quality. The population of this study are manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2012 to 2016. The samples were selected based on purposive sampling method. The data used is secondary data from the Indonesia Stock Exchange website www.idx.co.id. Regression test results indicate that taxes between periods do not significantly influence earnings quality while earnings persistence and firm size have a significant positive effect on earnings quality.

Item Type: Thesis (Undergraduate)
Additional Information: Similarity: 24
Uncontrolled Keywords: Tax Allocation Between Periods , Profit Persistence , Company Size , Profit Quality
Subjects: H Social Sciences > HF Commerce > Business
H Social Sciences > HF Commerce > HF5601 Accounting
H Social Sciences > HG Finance
Divisions: School of Economic and Business > Accounting
SWORD Depositor: Admin Repository Universitas Internasional Batam
Depositing User: Admin Repository Universitas Internasional Batam
Date Deposited: 26 Apr 2019 12:20
Last Modified: 05 Oct 2020 09:52
URI: http://repository.uib.ac.id/id/eprint/1373

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