YOGA ANISA NURHANIFAH, . (2014) PENGARUH ALOKASI PAJAK ANTAR PERIODE, INVESTMENT OPPORTUNITY SET DAN LIKUIDITAS TERHADAP KUALITAS LABA. Sarjana thesis, UNIVERSITAS NEGERI JAKARTA.
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Abstract
Penelitian ini bertujuan untuk menguji pengaruh alokasi pajak antar perioda, investment opportunity set dan likuiditas terhadap kualitas laba pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) pada tahun 2010 – 2012. penelitian ini meliputi data laporan keuangan perusahaan untuk tahun 2009, 2010, 2011 dan 2012. Jumlah sampel yang terkumpul adalah enam puluh delapan (68) perusahaan manufaktur yang telah memenuhi kriteria purposive sampling yang digunakan peneliti. Dari data yang telah dikumpulkan kemudian diolah dan dianalisis menggunakan analisis regresi berganda pada tingkat signifikansi 5%. Hasil penelitian pada signifikansi 5% menunjukkan bahwa alokasi pajak antar perioda diukur dengan beban pajak tangguhan dan penghasilan pajak tangguhan tidak memiliki pengaruh terhadap kualitas laba. investment opportunity set diukur dengan proksi harga pasar terhadap nilai buku aset dan likuiditas diukur dengan proksi rasio lancar memiliki pengaruh negatif signifikan terhadap kualitas laba. Uji simultan membuktikan alokasi pajak antar perioda, investment opportunity set dan likuiditas berpengaruh positif terhadap kualitas laba. Nilai koefisien determinasi (R2) menunjukan angka 0,313 yang mengindikasikan model tersebut mampu menjelaskan pengaruh variabel independen terhadap variabel dependen sebesar 31,3%. ******** This research aimed to examine the effect of interperiod tax allocation, investment opportunity set and liquidity on the quality of earnings in companies listed at Indonesia Stock Exchange (BEI) during 2010 – 2012. The data collected in this research include corporate financial statement data for 2009, 2010, 2011 and 2012. The number of samples collected was sixty-eight (68) manufacturing companies that have met the criteria the researchers used purposive sampling. From the data collected, then processed and analyzed using multiple regression analysis to test the hypothesis at 5% significance. Result from the model shows that in 5% significance indicates that the interperiod tax allocation is measured by using deffered tax expense and deffered tax income have no significant influence on earnings quality, investment opportunity set is measured by the proxy market value to book value asset and liquidity is measured by the proxy current ratio have negative significant influence on earnings quality. The result shows that interperiod tax allocation, investment opportunity set and liquidity will affect simultaneously on earnings quality. The coefficient of determination (R2) is 0,313 which indicates that the model can explain the influence of independent variables to dependent variable of 31,3%.
| Item Type: | Thesis (Sarjana) |
|---|---|
| Additional Information: | 1). Tresno Eka Jaya, SE, M.Akt. ; 2). Indra Pahala, SE, M.Si. |
| Subjects: | Ilmu Sosial > Pajak dan Perpajakan |
| Divisions: | FE > S1 Akuntansi |
| Depositing User: | Rima Safitri . |
| Date Deposited: | 08 Mar 2021 13:32 |
| Last Modified: | 08 Mar 2021 13:32 |
| URI: | http://repository.unj.ac.id/id/eprint/14498 |
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