PENGARUH ALOKASI PAJAK ANTAR PERIODE, PERSISTENSI LABA, PROFITABILITAS, DAN LIKUIDITAS TERHADAP KUALITAS LABA(Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar di BEITahun 2012-2016)
Journal Title: Jurnal Akuntansi - Year 2018, Vol 6, Issue 1
Abstract
The purpose of this study was to describe(1) the effect of inter-period tax allocations on earning quality, (2) the effect of earnings persistence on earning quality, (3)the effect of profitability on earning quality, and (4) the effect of liquidity on earning quality. This study classified as a causative research. The population of this study is manufacturing companies listed on the Indonesia Stock Exchange (IDX) in periode 2012 to 2016. Sample was determined by purposive sampling, there are 49 manufacturing companies. The data is secondary. Data was collected by IDX: www.idx.co.idand obtained from the website: www.yahoofinance.com. Analysis of the data was use as multiple linear regression by the R square, F test, t test, and the classical assumption test of normality test, multicollinearity test, and heteroscedasticity test. The results that (1) inter-period tax allocations is not effect the quality of earningwith level significant 0,127 and β is 0,005,(2) earnings persistence is not effect the quality of earning with level significant 0,514 and β is 0,000, (3) the profitability is significant positive on the earning quality with level significant 0,001 and β is 0,001, and (4) the liquidity is significant negative on the earning quality with level significant 0,006 and β is -0,002
Authors and Affiliations
Reza Ardianti
Keywords
Related Articles
- EP ID EP300690
- DOI 10.24964/ja.v6i1.593
- Views 97
- Downloads 0
PENGARUH RETURN ON ASSETS, DEBT TO EQUITY RATIO, DAN EARNING PER SHARE TERHADAP NILAI PERUSAHAAN (Studi Kasus Pada Perusahaan Food and Beverages Yang Terdaftar Di BEI Periode 2009-2011)
This study aims to determine whether the return on assets , debt to equity ratio , and earnings per share have an influence on the value of the company at the company's food and beverages . The research data collection u...
PENERAPAN METODE BALANCE SCORECARD SEBAGAI TOLOK UKUR PENILAIAN KINERJA PADA ORGANISASI SEKTOR PUBLIK (Studi Pada Dinas Pajak Daerah dan Pengelolaan Keuangan Kota Yogyakarta)
Regional Tax Agency and Financial Management ( DPDPK ) Yogyakarta is one of responsibility center in the structure organizations of local government that have an important role in budget planning and controlling. This st...
POLITIK LUAR NEGERI TERHADAP AKUNTANSI DI INDONESIA
Artikel ini bertujuan mengulas perkembangan akuntansi sejak masuknya investor asing pada tahun 1967, dikeluarkan Undang-Undang Penanaman Modal Asing (PMA) dan kemudian disusul pada tahun 1968 dengan Undang-Undang Penanam...
PENGARUH RASIO LIKUIDITAS, RASIO SOLVABILITAS, DAN RASIO PROFITABILITAS TERHADAP EARNING PER SHARE ( Study Kasus Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Periode 2008-2011)
The purpose of this research was to determine whether Liquidity Ratios (Current Ratio), Solvency Ratio (Debt to Equity Ratio), and Profitability ratios (Return on Equity and Net Profit Margin) have an influence on Earnin...
PERSEPSI WAJIB PAJAK ORANG PRIBADI TENTANG PELAKSANAAN SELF ASSESSMENT SYSTEM TERHADAP TINDAKAN TAX EVASION DI KULON PROGO
This research aimed to determine the individual tax payer perceptions about the implementation of self assessment system to measure tax evasion in Kulon Progo. Variables that are used to represent the taxpayer's percepti...