Pengaruh Investment Opportunity Set Dan Book Tax Differences Terhadap Kualitas Laba: Perusahaan Pertambangan Syariah Di Indonesia

Aisyah Aisyah (UIN raden intan lampung)
Hanif Hanif (UIN raden intan lampung)
Dinda Fali Rifan (UIN raden intan lampung)

Jurnal Akuntansi dan Keuangan Kontemporer (JAKK)
Vol 9, No 1 (2026): Maret 2026

Tujuan Penelitian: Penelitian ini bertujuan untuk menganalisis Investment Opportunity Set (IOS) dan Book Tax Differences pada kualitas laba Perusahaan pertambangan yang terdaftar di indeks saham Indonesia (ISSI) periode 2019-2024.Metode Penelitian: Menggunakan pendekatan kuantitatif. Populasi yang diteliti yaitu Perusahaan pertambangan yang terdaftar di ISSI periode 2019-2024. Cara menentukan sampel menggunakan Teknik purposive sampling dengan memberikan beberapa kriteria penelitian, sehingga menghasilkan 48 sampel pengamatan. Penelitian ini menggunakan data sekunder yang diperoleh dari annual report yang diterbitkan oleh Perusahaan pertambangan pada situs resmi Perusahaan dan indeks saham Indonesia (ISSI). Analisis data dilakukan menggunakan regresi data panel dengan random effect model  (REM) melalui aplikasi Eviews 13.Originalitas/Novelty: keterbaruan dari penelitian ini yaitu dengan menambahkan Investment Opportunity Set dan Book Tax Differences sebagai variable independent, dan fokus penelitian pada Perusahaan pertambangan di ISSI.Hasil Penelitian: Penelitian ini mengungkapkan bahwa secara parsial, Investment Opportunity Set (IOS) tidak berpengaruh signifikan terhadap kualitas laba, book tax  differences juga tidak berpengaruh signifikan. Secara simultan Investment Opportunity Set dan Book Tax Differences tidak berpengaruh signifikan terhadap kualitas laba.Implikasi: penelitian ini mengimplikasikan bagaimana pengaruh Investment Opportunity Set dan Book Tax Differences terhadap kualitas laba yang berguna bagi Perusahaan pertambangan syariah. Penelitian ini juga berkontribusi dalam memberikan wawasan dan pemahaman baru mengenai pengaruh Investment Opportunity Set dan Book Tax Differences terhadap kualitas laba. Research Objective: This study aims to analyze Investment Opportunity Set (IOS) and Book Tax Differences on the earnings quality of mining companies listed on the Indonesian Stock Index (ISSI) for the 2019-2024 period.Research Method: A quantitative approach was used. The population studied was mining companies listed on the ISSI for the 2019-2024 period. The sample was determined using a purposive sampling technique with several research criteria, resulting in 48 observational samples. This study used secondary data obtained from annual reports published by mining companies on their official websites and the Indonesian Stock Index (ISSI). Data analysis was conducted using panel data regression with a random effects model (REM) via EViews 13.Originality/Novelty: This study's novelty lies in the addition of Investment Opportunity Set and Book Tax Differences as independent variables, and the focus of the study is on mining companies listed on the ISSI.Research Results: This study reveals that, partially, Investment Opportunity Set (IOS) does not significantly affect earnings quality, and book-tax differences also do not significantly affect earnings quality. Simultaneously, Investment Opportunity Set and book-tax differences do not significantly affect earnings quality.Implications: This study provides insights into the influence of Investment Opportunity Set and Book Tax Differences on earnings quality, which is useful for Islamic mining companies. This study also contributes to new insights and understanding regarding the influence of Investment Opportunity Set and Book Tax Differences on earnings quality.