CD Skripsi
Pengaruh Bonus, Pembiayaan Utang, Penghindaran Pajak, Dan Pertumbuhan Laba Terhadap Kualitas Laba (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2017-2021)
This study aims to determine the effect of bonus variables, debt financing, tax avoidance, and profit growth on earnings quality in manufacturing companies listed on the Indonesia Stock Exchange in 2017-2021. This research method is a quantitative research method using secondary data in the form of financial reports of manufacturing companies listed on the Indonesia Stock Exchange. The population in this study were all manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2017-2021, totaling 220 companies. The sample selection in this study used purposive sampling method. The samples selected in this study were 65 companies selected based on predetermined criteria with a period of 5 years so that the total data was 325. The data analysis method used is multiple linear regression analysis. The results showed that bonuses had no effect on the quality of earnings. Debt financing has an effect on earnings quality. Tax avoidance has an effect on earnings quality. And profit growth has no effect on earnings quality.
Keywords: Bonuses, Debt Financing, Tax Avoidance, Profit Growth, Earnings Quality
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