Universitas Bhayangkara Jakarta Raya

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Hidayat, Dr Wastam Wahyu and Yuniati, Triana and Prasetyo, Ery Teguh Strategic Management for sustainable earnings quality with the approach: Tax allocation between period and liquidity, A case studies of mining companies in Indonesia. Solid State Technology. (Unpublished)

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Abstract

This research aims to test the effect of tax allocation between period, and liquidity on Earning Quality with Discretionary Accruals proxies. This research uses a quantitative approach. The population in this study was a mining company listed on the Indonesia Stock Exchange (IDX) during 2012 - 2017. The sampling method used is purposive sampling. Purposive sampling is a technique with certain considerations or that meets certain criteria, so the samples that can be taken in this study are 12 mining companies out of a total population of 46 mining companies. The data analysis in this study uses multiple linear regression analysis. To obtain unbiased test results, classic assumption testing is first performed, then model feasibility testing is performed. The results showed that partially at a confidence rate of 0.05 percent, variable tax allocation between periods partially did not affect the quality of profits with DACC proxies because sig was greater than 0.05 that is, 0.638. Liquidity variables have no partial significance to the quality of profit because siq is greater than 0.05 that is, 0.133 and Together the variable Tax allocation between the period and Liquidity does not affect the Earning Quality since Sig is greater than 0.05 that is 0.319.

Item Type:	Other
Subjects:	Manajemen
Divisions:	Fakultas Ekonomi dan Bisnis > Magister Manajemen
Depositing User:	Wastam Wahyu Hidayat
Date Deposited:	19 Jul 2021 06:33
Last Modified:	19 Jul 2021 06:33
URI:	http://repository.ubharajaya.ac.id/id/eprint/9694

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