Open AccessPengaruh Konservatisme Akuntansi, Alokasi Pajak Antar Periode, dan Investment Opportunity Set terhadap Kualitas Laba
Author(s) -
Sri Ayem,
Elisabeth Elen Lori
Publication year - 2020
Publication title -
jurnal ilmiah akuntansi dan humanika
Language(s) - English
Resource type - Journals
eISSN - 2089-3310
pISSN - 2599-2651
DOI - 10.23887/jiah.v10i2.25438
Subject(s) - nonprobability sampling , stock exchange , accounting , business , sample (material) , indonesian , investment (military) , finance , demography , population , linguistics , chemistry , philosophy , chromatography , sociology , politics , political science , law
This study aimed to determine: (1) the background of the purpose of this study is to determine the influence of conservatism accounting, inter-period tax allocations, and investment opportunity set on earning quality. The study used a sample of manufacturing companies listed on Indonesian Stock Exchange (IDX) during the 2016-2018 period. The number of samples used in this study were 18 companies with 3-year observations using purposive sampling method. Data processing using SPSS version 22 with multiple linear regression. The results showed that conservatism accounting and investment opportunity set had a positive effect on earning quality, while inter-period tax allocations is not effect on eaning quality.