Work

Pengaruh Konservatisme Akuntansi, Alokasi Pajak Antar Periode, dan Investment Opportunity Set terhadap Kualitas Laba

Year: 2020

Type: article

Abstract: 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.

Source: Jurnal Ilmiah Akuntansi dan Humanika

DOI: 10.23887/jiah.v10i2.25438

Authors: Sri Ayem, Elisabeth Elen Lori

Institution: University of Sarjanawiyata Tamansiswa

Language: English

Topic: Auditing, Earnings Management, Governance

Subfield: Accounting

Field: Business, Management and Accounting

Domain: Social Sciences

Open Access status: diamond

OpenAlex ID: W3091017530

FWCI: 4.698

Cites: 4

Cited by: 27

Related to: 10