Pengaruh Struktur Kepemilikan,Ukuran Perusahaan, Alokasi Pajak Antar Periode, Likuiditas, Dan Pertumbuhan Laba Terhadap Kualitas Laba

Haryani, Sri (2023) Pengaruh Struktur Kepemilikan,Ukuran Perusahaan, Alokasi Pajak Antar Periode, Likuiditas, Dan Pertumbuhan Laba Terhadap Kualitas Laba. Sarjana (S1) thesis, Universitas Islam " 45" Bekasi.

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Abstract

The purpose of this study is to obtain the results of each independent variable whether there is an influence on the independent variables which consist of institutional ownership, managerial ownership, company size, inter-period tax allocation, liquidity, profit growth on earnings quality. In consumer goods industry sector companies listed on the IDX in the 2019-2021 period. This research method is a quantitative method, the sampling method is purposive sampling. The data collection method is in the form of secondary data taken from the annual financial report data of consumer goods industry companies listed on the IDX for 2019-2021 with a total sample of 135 companies for 3 years of observation. Data analysis techniques with quantitative methods consist of descriptive statistical analysis techniques, classical assumption tests, multiple linear regression analysis, determinant coefficient test, t test, and model feasibility test (f test). Data is processed using SPSS(Statistical Product and Service Solution) Version 25. In this study, the results obtained stated that institutional ownership, managerial ownership, company size, tax allocation between periods, liquidity did not significantly influence earnings quality. But for Profit Growth has a significant effect on Earnings Quality. It is recommended for further research to replace several independent variables, by extending the time span of the observation period, and using other operational measurements of earnings quality besides ERC. To obtain much better results and easier to perform calculations.

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