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All Journal Jurnal Bisnis dan Manajemen Infestasi Jurnal Mirai Management Journal of Economic, Bussines and Accounting (COSTING) Jurnal Akademi Akuntansi (JAA) INNOVATION RESEARCH JOURNAL Journal of Accounting, Entrepreneurship and Financial Technology (JAEF) Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMA) DedikasiMU: Journal of Community Service Jurnal Ekonomi dan Bisnis JRAM (Jurnal Riset Akuntansi Multiparadigma) Riset Akuntansi (RISTANSI) Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Jurnal Mutiara Ilmu Akuntansi Indonesian Vocational Research Journal Jurnal Pengabdian Masyarakat dan Lingkungan Journal of Culture Accounting and Auditing Jurnal Pengabdian Manajemen IJBLPS International Journal Multidisciplinary Journal of Accounting and Finance IJEFSD JIMEKA International Journal of Business, Law and Political Science
Nyimas Wardatul Afiqoh
Universitas Muhammadiyah Gresik
Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Medicine & Pharmacology Physics Public Health Social Sciences Other

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Journal : IJBLPS

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ANALYSIS OF EARNINGS GROWTH, DIVIDEND POLICY, CONSERVATISM, TAX AGGRESSIVENESS ON CORPORATE EARNINGS QUALITY Azzahra, Fadia; Afiqoh, Nyimas Wardatul
International Journal of Business, Law and Political Science Vol. 1 No. 7 (2024): Journals International Journal of Business, Law and Political Science
Publisher : PT ANTIS INTERNATIONAL PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61796/ijblps.v1i7.170

Abstract

Financial statements are an important source of information for evaluating the financial position and performance of a company. This report contains information about the company's profit, which makes it possible to measure success or failure in achieving predetermined goals. This study aims to examine the effect of growth, dividend policy, conservatism, and tax aggressiveness on the quality of corporate earnings. The research sample consists of mining sector companies in Indonesia listed on the Indonesia Stock Exchange (IDX) for the period 2021-2023, using purposive sampling technique and using 34 company sample from mining sector. The results showed that dividend policy and tax aggressiveness have a significant influence on the quality of corporate earnings. Effective dividend policy and appropriate tax aggressiveness practices can improve the quality of corporate earnings. On the other hand, earnings growth and conservatism do not show a significant effect on earnings quality. This indicates that increased profits do not always reflect good financial performance, and prudent principles in financial reporting do not always correlate with improved earnings quality
Co-Authors Agus Maulana Ramadhan Ali Djamhuri Andi Rahmad Rahim Andianti, Diah Ayu Aprilia, Nur Afni Ayu Sundari Azzahra, Fadia Desanty Nanda Ayu Retha Dewi Nasiroh Dian Antika Ernawati Ernawati Eva Fadhilah Eyzariyah, Eriekah Fahmi Achmad Faisal Febriyanti, Fani Dwi Fredy Rankcore Greska Redielano Ramadan Hidayatullah, Syahrul Huwaidah, Qothrun Nada Fajar Irine Mahardhika Putri Julianti Puji Kartika Kartika Dewi Anggraini Khusnul Khasanah Lilik Purwanti M. Alvinnur Azizi Moh Faiqul Humam Moh. Faisol Muhammad Aufa Mujaddid, Abdullah Nabila Anjani Eka Putri Nariyahtul Adibah Ninik Anadiyah Nofita Arianis Susanti Putri Noer Fadhilah Putri Pinasti Qudsy, Lailatul Qodriyah Ramadhani, Andhini Maudy Rhoudhoquth Salsabila Rizma Nadiah Safitri Rizqi Ilmiyah Sari Sadina Hapsarini Putri Safitri, Diajeng Nur Sholihah, Maulidatus Sukaris Suwandi, S. Syahrul Hidayatullah Syaiful . Syaiful Syaiful Tumirin Umaimah Umaimah Umaimah, Umaimah Uswatun Hasanah Yudiansa, Moh Rega