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Musyaffi, Ayatulloh Michael
Universitas Negeri Jakarta
Religion Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Neuroscience Physics Public Health Social Sciences Other

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Journal : INJURITY: Journal of Interdisciplinary Studies

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The Effect of Profit Persistence, Book Tax Differences and Capital Structure on Profit Quality with Accounting Conservatism as a Moderation Variable (Empirical Study on Service Companies Listed on the IDX for the 2021-2023 Period)" Rahwana, Rudy; Prihatni, Rida; Musyaffi , Ayatulloh Michael
INJURITY: Journal of Interdisciplinary Studies Vol. 4 No. 6 (2025): INJURITY: Journal of Interdisciplinary Studies
Publisher : Pusat Publikasi Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58631/injurity.v4i6.1441

Abstract

This study aims to analyze the effect of profit persistence, book-tax differences, and capital structure on profit quality, with accounting conservatism serving as a moderating variable. Utilizing secondary data from the financial statements of service companies listed on the Indonesia Stock Exchange during the 2021-2023 period, the research employs a quantitative method with a causal design. The findings indicate that profit persistence has a positive effect on profit quality, suggesting that stable earnings are perceived as high-quality profits. Conversely, book-tax differences do not significantly impact profit quality, indicating that legal policy differences rather than manipulation may explain this relationship. Additionally, capital structure is shown to have a negative effect on profit quality, as higher debt levels may raise financial risk and lower market reactions to profits. Importantly, accounting conservatism is found to moderate the relationship between profit persistence and profit quality, as well as between book-tax differences and profit quality. Furthermore, it enhances the relationship between capital structure and profit quality, indicating that conservative accounting practices can improve the reliability of reported profits. This research provides valuable insights for investors and corporate management, highlighting the importance of profit quality and the need for effective management strategies to enhance financial reporting.
Co-Authors Afriadi, Bambang Agung Dharmawan Buchdadi Aji Ahmadi Sasmi Aldy Nova Ramadhoni Alwan, Muhammad Andi Sri Wahyuni Andri Setyanto Nugroho Anwar, Mika Alaika Arinal Muna Arinal Muna Armeliza, Diah Athmad Eka Prayoga ATI SUMIATI, ATI Aulia Azzahra Azwar, Ujang Azzahra, Allifia Benedick, Vito Bhaskoro, Ahmad Panji Bicky Maulana Budi Septiawan Choirul Anwar Christian Wiradendi Wolor Cindy Agustina Diah Armeliza Dian Anita Nuswantara Dirgantara Firhan Ali Divana Putri Tiva Alovani Simangunsong Djoewita, Djoewita Dzikrika Bunga Ardika Etty Gurendrawati Fadilla, Moch. Farhan Fariani, Nelia Fitrianti, Sabrina Friyanto, Friyanto Gentiga Muhammad Zairin Hera Khairunnisa Hervianti, Fazalika Alfitri I Gusti Ketut Agung Ulupui Ida Rosnidah Ifa Ratifah Indra Pahala Irwanto Irwanto Kayati Kayati Kayati, Kayati Khairunnisa, Hera Kurniati, Fitrina Lazuardi Adlitama Mardi Mardi Marsellisa Nindito Marsellisa Nindito, Marsellisa Martin Quinn Maulida, Meisa Mawardi, Ikhsan Mentari, Mely Muhammad Faqih Arrizik MUHAMMAD YUSUF Muhammad Yusuf Mulyani, Heni Naila Fadhilni Nariswari, Anindya Nasution, Hafifah Nelia Fariani Nuramalia Hasanah Nurmalasari Oli, Mario Colega Osly Usman Petrolis Nusa Perdana, Petrolis Nusa Primoso Pebrianto Purwana E.S., Dedi Putra, Hilman Nabil Syah Putri, Sari Widyaningtyas Rachman, Hasyim Rahman, Muhammad Hafizur Rahmansyah, Moch. Fahrul Rahwana, Rudy Rania Az Zahra Raya Sulistyowati Resky Adiningrat, Tubagus Muhammad Respati, Dwi Kismayanti Retno Purwitasari Rida Prihatni Risdiana Alfaini Rizki Firdausi Rachma Dania Rr Fauziah Nur Rahmasari Putri Zainal Salsa Adis Safitri Santika, Anaya Zahra Sari, Wulan Iyhig Ratna Sasmi, Aji Ahmadi Selfiah, Selfiah Siti Fatimah Zahra Siti Nurchaliza Sri Zulaihati SS, Muh Fathul Mubaraq Sugangga, Fannie Suparno Suparno Teuku Rio Febrian Alfa Risky Tondang, Petrus Delpansius Tri Hesti Utaminingtyas Umi Widyastuti Unggul Purwohedi Yuni Widawati Zainal, Rr Fauziah Nur Rahmasari Putri Zairin, Gentiga Muhammad Zakaria, Adam