Pengaruh Konservatisme Akuntansi, Alokasi Pajak Antar Periode, dan Investment Opportunity Set terhadap Kualitas Laba
| Main Authors: | Ayem, Sri, Lori, Elisabeth Elen |
|---|---|
| Format: | Article info application/pdf eJournal |
| Bahasa: | eng |
| Terbitan: |
Universitas Pendidikan Ganesha
, 2020
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| Subjects: | |
| Online Access: |
https://ejournal.undiksha.ac.id/index.php/JJA/article/view/25438 https://ejournal.undiksha.ac.id/index.php/JJA/article/view/25438/16023 |
Daftar Isi:
- This study aimed to determine: (1) the background of the purpose of this study is to determine the influence of conservatism accounting, inter-period tax allocations, and investment opportunity set on earning quality. The study used a sample of manufacturing companies listed on Indonesian Stock Exchange (IDX) during the 2016-2018 period. The number of samples used in this study were 18 companies with 3-year observations using purposive sampling method. Data processing using SPSS version 22 with multiple linear regression. The results showed that conservatism accounting and investment opportunity set had a positive effect on earning quality, while inter-period tax allocations is not effect on eaning quality.