Year: 2024
Type: article
Abstract: This study will look at the impact of of interperiod tax allocation, capital structure, profitability, managerial ownership, institutional ownership, and liquidity on earnings quality. The population in this study consists of industrial sector firms listed on the Indonesia Stock Exchange from 2018 to 2022. Sampling used a purposive sampling technique, with 41 companies as samples. The data analysis technique employed is multiple linear regression analysis, utilizing the SmartPLS 4.0 application. The findings of this study suggest that interperiod tax allocation influences earnings quality. Meanwhile, earnings quality is unaffected by capital structure, profitability, managerial ownership, institutional ownership, and liquidity. When deciding whether to invest capital in a certain company, investors ought to give greater thought to and evaluate the quality of the company's profitability. For information about a company's profits to be considered high-quality earnings and to not deceive those who require it, this research contributes to companies presenting their financial reports in line with actual situations.
Language: English
Subfield: Accounting
Domain: Social Sciences
Open Access status: diamond
OpenAlex ID: W4409852696