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All Journal Jurnal Ekonomi Jurnal Ekonomi Jurnal Akuntansi (Media Riset Akuntansi & Keuangan) Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Jurnal Agregasi JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Balance Vocation Accounting Journal Jurnal Manajemen Jurnal Pengabdian kepada Masyarakat Nusantara Jurnal Ekonomi KIAT Apssai Accounting Review (ApAR)
Al Azhar L
Unknown Affiliation
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences

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Pengaruh Bonus, Pembiayaan Utang, Penghindaran Pajak dan Pertumbuhan Laba Terhadap Kualitas Laba Desi Andrianti; Novita Indrawati; Al Azhar L; Rofika; Zirman
JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Vol. 7 No. 3 (2024): JABI (JURNAL AKUNTANSI BERKELANJUTAN INDONESIA)
Publisher : Universitas Pamulang

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Abstract

This study aims to determine the effect of bonuses, debt financing, tax avoidance, dan profit growth on earnings quality in 2017-2021 companies (Study of Manufacturing Companies listed on the Indonesia Stock Exchange). This research uses quantitative research methods. Sources of data that researchers use is secondary data. The secondary data that the researcher uses are in the form of financial statements of manufacturing companies listed on the Indonesia Stock Exchange which are obtained through the links www.idx.co.id and related websites other. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange in 2017-2020, totaling 220 companies. The sampling technique used in this article is purposive sampling with a total of 65 companies with 5 years and a total of 325 company data. The analytical method used in this research is multiple regression analysis using IBM SPSS Statistics Ver.  27. Based on the results of the study, debt financing and tax avoidance have an effect on earnings quality, while bonuses and profit growth have no effect on earnings quality.
Co-Authors Alfiati Alfiati, Alfiati Alfiati Silf, Alfiati Silf Anggraini Kahar Arbaiti, Arbaiti Aura Pratadina Azhari Sofyan Azwir Nasir Desi Andrianti Dwi Rafika Rani Edfan Darlis Farid Hamdi Fauzalina Triani Fauzi Febby Syahrani Gunasanti, Ursula Hardi Hardi Humaira Basri Isfani, Yulia Jalius, M Fajri Janne Walandouw Jenika, Ulfa Kamaliah Kamaliah M. Rasuli Novaridha, Ira Astria Novita Indrawati Oi Sanjaya Rahmawati, Anisa Jasni Rahmayanti, Wella Rahmi Ilyani Ratih Anggraini Restu Agusti Ria Nelly Sari Riliana, Melvi Rofika Rofika Rofika, Rofika Ruhul Fitrios Sefira, Jihan Taufeni Taufik Tifany Kusuma Wati, Yenny Widya Ayu Tamara Widya Pratiwi Wulandari Wulandari Yurisa Ratnasari Yusralaini Yusralaini Yusralaini Zakya, Ismon Zirman Zulbahridar Zulbahridar Zulbahridar Zulbahridar, Zulbahridar