Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Vol. 7 No. 5 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah 

Pengaruh Struktur Modal, Ukuran Perusahaan, Book Tax Differences dan Investment Opportunity Set Terhadap Kualitas Laba

Prycellia Herlambang, Pretty (Unknown)
Muhammad Abdul Aris (Unknown)

Article Info

Publish Date
18 May 2025

Abstract

Earnings quality is an important measure in accounting and finance because it reflects the integrity of the company’s financial reports. This research aims to determine the influence of capital structure, company size, book tax differences and investment opportunity set on earnings quality in manufacturing companies listed on IDX in 2021-2023. The sampling method used in this research was a purposive sampling  method and 123 data were obtained as the final sample. The data analysis technique  is multiple linear regression analysis with SPSS version 25. The results of the research show that the variables company size and book tax differences have a significant effect on earnings quality. Meanwhile, capital structure and investment opportunity set do not have a significant on earnings quality.

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Journal Info
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Website

Abbrev

alkharaj

Publisher

Institut Agama Islam Nasional Laa Roiba Bogor

Subject

Agriculture, Biological Sciences & Forestry Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Industrial & Manufacturing Engineering Social Sciences

Description

Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah is a scientific journal published by Pusat Riset dan Kebijakan Strategis PRKS) of  Institut Agama Islam Nasional (IAI-N) Laa Roiba Bogor in collaboration with Masyarakat Ekonomi Syariah (MES) and Intelectual Association for Islamic Studies ...