THE EFFECT OF INCOME PERSISTENCY, CAPITAL STRUCTURE AND TAX ALLOCATION BETWEEN PERIOD OF EARNING QUALITY WITH COMPANY SIZE AS MODERATING VARIABLES
Abstract
Earnings quality is a problem that causes the capital structure to have an impact on taxes. The purpose of this study was to determine the effect of earnings persistence, capital structure, and inter periode tax allocation on earnings quality with company size as moderating, by adding leverage control variables to manufacturing companies listed on IDX for 5 years period. Where in this study examines the effect of moderation whether to strengthen or weaken the relationship between independent and dependent variables. The hypothesis in this study was tested using the multiple regression method and Moderating Regression Model analysis (MRA). The type of data used is secondary data on selected samples using purposive sampling. While the population of the company in the study. Companies listed on the Indonesia Stock Exchange for the period 2013 - 2017. The number of companies sampled in this study were 30 companies for 5 years of observation. In accordance criteria that meet the selection of the sample. The results of this study indicate that the hypothesis testing obtained evidence that earnings persistence has no effect on earnings quality, but capital structure has a significant negative effect on earnings quality, while tax allocation has no effect on earnings quality. This study firm size as a moderating variable strengthens the relationship between Size moderates structure and capital, Size moderates Tax Allocation and earnings quality. While the moderation of Size on earnings persistence weakens. The results of the leverage control variable research contribute very strongly to earnings quality.
Keywords: Profit Persistence, Capital Structure, Tax Allocation Between Periods, Company Size, Profit Quality, Leverage.References
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