Pengaruh Persistensi Laba, Struktur Modal, Ukuran Perusahaan, Risiko Sistematis Dan Alokasi Pajak Antar Periode Terhadap Kualitas Laba

  • Citra Zia HAnifah
  • Abdul Malik
Abstract views: 90 , PDF (Bahasa Indonesia) downloads: 133

Abstract

This study aims to determine the effect of earnings persistence, capital structure, firm size, systematic risk and inter-period tax allocation on earnings quality in food and beverage companies listed on the Indonesia Stock Exchange.

               The study was conducted using data processing methods namely multiple linear regression and the data used are secondary data in the form of financial statements in food and beverage manufacturing companies listed on the Indonesia Stock Exchange for the period 2012-2017. The sample used was 6 companies using purposive sampling method and the data was analyzed using SPSS version 23.

               Based on the results of the study it can be concluded that: 1). Earnings persistence affects the quality of earnings, 2). Capital structure does not affect the quality of earnings, 3). Company size does not affect the quality of earnings, 4). Systematic risk affects the quality of earnings, 5). Tax allocation between periods does not affect the quality of earnings.

Keywords: 

Downloads

Download data is not yet available.

References

Afni, Sri Mala, 2014. “Pengaruh Persistensi Laba, Alokasi Pajak Antar Periode, Ukuran Perusahaan, Pertumbuhan Laba, Dan Profitabilitas Terhadap Kualitas Laba”. Jurnal Akuntansi. Vol. 1. No. 2.
Arif, Rahmat. 2016.”Pengaruh Struktur Modal, Risiko Sistematis, Kesempatan Bertumbuh dan Ukuran Perusahaan Terhadap Earnings Response Coeficient (ERC). Artikel Ilmiah.
Aryengki, Rio. 2016.”Pengaruh Komite Audit, Kualitas Audit, Likuiditas, dan Ukuran Perusahaan Terhadap Kualitas Laba”. Jurnal Akuntansi. Vol. 3. No. 1.
Bestivano, Wildham. 2013.”Pengaruh Ukuran Perusahaan, Umur Perusahaan, Profitabilitas, dan Leverage Terhadap Perataan Laba”. Jurnal Akuntansi.
Delvira, Maisil. 2013. “Pengaruh Risiko Sistematik, Leverage, Dan Persistensi Laba Terhadap Earnings Response Coeficient”. Jurnal Akuntansi. Vol. 1. No. 1.
Dira, Kadek Prawista. 2014.”Pengharuh Struktur Modal, Likuiditas, Pertumbuhan Laba dan Ukuran Perusahaan Pada Kualitas Laba”. E-Jurnal Akuntansi.
Houston, Brigham, 2014. Dasar-dasar Manajemen Keuangan. Jakarta: Salemba Empat.
Indra, A. Zubaidi, Agus Zahron, dan Ana Rosianawati. 2011. “Analisis Faktor-Faktor Yang Mempengaruhi Earnings Responsee Coefficient (ERC)”. Jurnal Akuntansi dan Keuangan. Vol. 16. No.1.
Jogiyanto Hartono. 2007. Teori Portofolio dan Analisis Investasi. Yogyakarta: BPFE-YOGYAKARTA
Kountur Ronny, 2004. Manajemen Risiko Operasional. Jakarta: PPM
Mamduh M. Hanafi, Abdul Halim, 2016. Analisis Laporan Keuangan, Yogyakarta: UPP STIM YKPN
Riduwan Akhmad, 2006. “Pengaruh Alokasi Pajak Antar Periode Berdasarkan PSAK N0.46 Terhadap Koefisien Respon Laba Akuntansi”. Simposium Nasional Akuntansi VII, Bali 2-3 Desember, pp 220-245.
Romasari, Sonya. 2013. “Pengaruh Persistensi Laba, Struktur Modal, Ukuran Perusahaan, dan Alokasi Pajak Antar Periode Terhadap Kualitas Laba”. Jurnal Akuntansi.
Sanusi, anwar, 2011. Metodologi Penelitian Bisnis, Jakarta: Salemba Empat.
Septyana, Festy Vita. 2011. “Pengaruh Alokasi Pajak Antar Periode terhadap Koefisisen Respon Laba”. Skripsi S-1. STIE Perbananas. Jakarta.
Sudarsono. J. 2005. Analisis Kinerja Keuangan Dan Perencanaan Keuangan Perusahaan. Jakarta: Gramedia Pustaka Utama
Sugiyono. 2012. Metode Penelitian Kuantitatif Dan Kualitatif. Bandung: Alfabeta.
Wati, Purnama Gahani. 2017.”Pengaruh Ukuran Perusahaan, Leverage, dan Good Corporate Governance Pada Kualitas Laba”. E-Jurnal Akuntansi.

PlumX Metrics

Published
2022-04-03
Section
Articles