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All Journal Proceeding of International Conference on Humanity Education and Society
Janah, Safira Miftahul
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Humanities Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Social Sciences Other

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THE EFFECT OF MANAGERIAL OWNERSHIP AND BOOK TAX DIFFERENCES ON EARNINGS QUALITY WITH INVESTMENT OPPORTUNITY SET (IOS) AS A MODERATING VARIABLE Erawati, Teguh; Janah, Safira Miftahul
International Conference on Humanity Education and Society (ICHES) Vol. 3 No. 1 (2024): Third International Conference on Humanity Education and Society (ICHES)
Publisher : FORPIM PTKIS ZONA TAPAL KUDA

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Abstract

Not a few companies listed on the IDX manipulate financial reports by presenting false profits, so that the quality of profits is doubted by potential users of financial reports. This study aims to examine managerial ownership, book tax differences, and Investment Opportunity Set (IOS) as moderators of earnings quality. The data used are manufacturing companies listed on the BEI for 5 periods from 2017 - 2021. The research sample was 57 manufacturing companies listed on the BEI from the 2017 - 2021 period with 200 observations found. This research was conducted using secondary data taken via the BEI website www.idx.co.id. The research analysis method is moderated linear regression which includes descriptive statistical methods, classical assumption testing, hypothesis testing, and MRA testing. Based on research conducted, it is proven that managerial ownership has no effect on earnings quality, book tax differences have a positive effect on earnings quality, IOS moderates the effect of managerial ownership on earnings quality, and IOS moderates book tax differences on earnings quality.
Co-Authors Teguh Erawati, Teguh