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Journal : Sosio e-kons

Pengaruh Alokasi Pajak Antar Periode dan Likuiditas Terhadap Kualitas Laba pada Perusahaan Pertambangan Wastam Wahyu Hidayat
Sosio e-Kons Vol 13, No 2 (2021): Sosio e-Kons
Publisher : Universitas Indraprasta PGRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30998/sosioekons.v13i2.7649

Abstract

This research aims to examine the effect of tax allocation between periods, and liquidity on earnings quality by proxying Discretionary Accruals. This study uses a quantitative approach. The population in this study were mining companies listed on the Indonesia Stock Exchange (IDX) during 2012 - 2017. The sampling method used was purposive sampling. Purposive sampling is a technique with certain considerations or that meets certain criteria so that the samples that can be taken in this study are 12 mining companies from a total population of 46 mining companies. Data analysis in this study used multiple linear regression analysis. In order to obtain unbiased test results, the classical assumption test is first carried out, then the model feasibility test is carried out. The results showed that partially at the 0.05 percent confidence level, the inter-period tax allocation variable partially had no effect on earnings quality with the DACC proxy because sig was greater than 0.05, i.e. 0.638. The liquidity variable partially has no significant effect on earnings quality because Sig is greater than 0.05 ie, 0.133, and Taken together, the Tax Allocation Variable between periods and Liquidity has no effect on Earnings Quality because Sig is greater than 0.05 ie, 0.319.
Co-Authors Adelina Suryati Adelina Suryati Adelina Suryati Adi Wibowo Noer Fikri Adler Haymans Manurung Adler Manurung Amalia, Dinda Amor Marundha Ari Sulistyowati Arigawati, Desy Aulia Pramesti Bukhari, Eri Bungaran Saing, Bungaran Cahyadi Husadha Damayanti, Endah Suci Desy Pri Cahaya Sibarani Devi Fitriani Dharmanto, Agus Dian Sudiantini Difa Mulki Sabila Dinda Amalia Elia Rossa Ery Teguh Prasetyo Ery Teguh Prasetyo Ery Teguh Prasetyo Ery Teguh Prasetyo Ery Teguh Prasetyo Eva Yanis Lafione Fachrian, Zian Fahmi Kamal Faizal Faizal, Faizal Fikri , Adi Wibowo Noer Habib Musthafa Hadianto, Handini Pratami Handini Pratami Hadianto Hapzi Ali Idel Eprianto Istianingsih Sastrodiharjo, Istianingsih Jihan Salsabilah Josua Panatap Soehaditama Jumawan, Jumawan Kardinah Indrianna Meutia Kardinah Indrianna Meutia Khaerunisa Nurfebrianti Lestari, Ekha M. Jhonni Sinaga Maya Tika Zulkarnain Muhamad Cikhal Anwar Nanin Pattingalloang Narpati, Bintang Nera Marinda Machdar Ningrum, Endah Prawesti Novita Wahyu Setyawati Nugroho Pratomo, Wahyu Nur Aini Sugiana Nurfebrianti, Khaerunisa Nurhafifah Prayogo, Sulung Anom Primadi Candra Susanto Pugo Bayu Prabowo Rachmat Pramukty Rely, Gilbert Renwarin, Joseph M J Rianto, Muhammad Richo Ridwan Ridwan Robertus Suraji Rony, Zahara Tussoleha Rorim Panday Rosma Titis Hapsari Rotua Sri Rejeki Sinaga Saputro, Firdaus Hindra Hadi Sari, Rycha Kuwara Soehardi Soehardi Sugeng Sismayadi SUGENG SUROSO, SUGENG Sumaryono Sumaryono Supardi Supardi Suryati, Adelina Tamam Zaidan Rizqullah Tri Widyastuti Tri Widyastuti Untari, Dhian Tyas Widi Winarso Widi Winarso, Widi Widjanarko , Wirawan Wijayanti, Murti Wirawan Widjanarko Wirawan Widjanarko Yayan Hendayana Yulianah Yulianah Yuniati, Triana Zen, Agustian