Nurhanifah, Yoga Anisa (2014) PENGARUH ALOKASI PAJAK ANTAR PERIODE, INVESTMENT OPPORTUNITY SET DAN LIKUIDITAS TERHADAP KUALITAS LABA. S1 thesis, Universitas Negeri Jakarta.
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Abstract
Yoga Anisa Nurhanifah, 2014: The Influence of Interperiod Tax Allocation, Investment Opportunity Set and Liquidity On Earnings Quality. Advisors : (I) Tresno Eka Jaya, SE, M.Akt.; (II) Indra Pahala, SE, M.Si. 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 (S1) |
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| Additional Information: | Pembimbing I : Tresno Eka Jaya, SE, M.Akt. Pembimbing II: Indra Pahala, SE, M.Si. |
| Subjects: | Teknologi dan Ilmu-Ilmu Terapan (Technology and Applied Science) > Manajemen (Management and Auxiliary Service) > Akuntansi (Accounting) Teknologi dan Ilmu-Ilmu Terapan (Technology and Applied Science) > Manajemen (Management and Auxiliary Service) > Akuntansi (Accounting) > Akuntansi Perpajakan (Tax Accounting) |
| Divisions: | Fakultas Ekonomi > S1 Akuntansi |
| Depositing User: | Users 17 not found. |
| Date Deposited: | 08 Mar 2018 08:36 |
| Last Modified: | 08 Mar 2018 08:36 |
| URI: | http://repository.fe.unj.ac.id/id/eprint/3599 |
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