Peran Profitabilitas Dalam Memoderasi Hubungan Antara Kualitas Audit Serta Alokasi Pajak Antar Periode Terhadap Kualitas Laba Entitas Perusahaan

Pardomuan Ritonga (Institut Teknologi Dan Bisnis Ahmad Dahlan, Jakarta)

Forum Bisnis dan Kewirausahaan
Vol 13 No 1 (2023): Forum Bisnis dan Kewirausahaan

This research is aim to analyze the influence of audit quality and Allocation of Inter-period Tax on the firm’sprofitability and implications with earnings quality. This type of research isquantitative. The research population is sub-sectors of finance company listed in the Indonesia Stock Exchange in2015-2019. The sampling method using purposive sampling technique is counted 16 companies. The method ofanalysis using linear regression analysis and sobel test. These results indicate that audit quality and Allocation ofInter-period Tax have significant effect simultaneously on the profitability of firms as long as audit quality andAllocation of Inter-period Tax have no significant effect simultaneously on the earnings quality. The partial testresults showed that audit quality has effect while Allocation of Inter-period Tax has no effect to the profitability offirms. However, audit quality and Allocation of Inter-period Tax have no indirect effect to the earnings qualitythrough profitability of firms