Sihab Nur Said, Rosyid and , Kurnia Rina Ariani, S.E., Ak., M.Acc (2026) Pengaruh Leverage Dan Book Tax Differences Terhadap Kualitas Laba Pada Perusahaan Manufaktur Sektor Barang Dan Konsumsi Di Bei Tahun 2022-2024. Skripsi thesis, Universitas Muhammadiyah Surakarta.
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Abstract
This study aims to examine and analyze the effect of leverage and book tax differences on earnings quality in goods and consumption sector manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2022–2024 period. This research employs a quantitative method utilizing secondary data derived from corporate annual financial reports. The sampling technique used is purposive sampling, obtaining samples that meet specific predetermined criteria. The data analysis methods include multiple linear regression analysis, classical assumption tests, and hypothesis testing partially (t-test) and simultaneously (F-test) using statistical software. The partial results of this study indicate that leverage has a positive and significant effect on earnings quality, implying that productive debt utilization can encourage managerial discipline and enhance the reliability of earnings information. Similarly, book tax differences are proven to have a positive and significant effect on earnings quality, demonstrating that differences between commercial and fiscal income managed transparently and in compliance with regulations still reflect relevant earnings information. Simultaneously, leverage and book tax differences significantly affect the earnings quality of goods and consumption sector manufacturing companies on the IDX for the 2022–2024 period.
| Item Type: | Thesis (Skripsi) |
|---|---|
| Uncontrolled Keywords: | Leverage, Book Tax Differences, Earnings Quality, Earnings Response Coefficient |
| Subjects: | H Social Sciences > HB Economic Theory |
| Divisions: | Fakultas Ekonomi dan Bisnis > S1 Akuntansi |
| Depositing User: | ROSYID SIHAB NUR SAID |
| Date Deposited: | 20 Aug 2026 03:58 |
| Last Modified: | 20 Aug 2026 03:58 |
| URI: | http://eprints.ums.ac.id/id/eprint/148761 |
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