PENGARUH BOOK TAX DIFFERENCES (BTD), INVESTMENT OPPORTUNITY SET (IOS) DAN STRUKTUR MODAL TERHADAP KUALITAS LABA (Studi empiris pada perusahaan Sektor Consumer Non-Cyclicals yang terdaftar di BEI periode 2019-2023)

AMELIA, MITA (2025) PENGARUH BOOK TAX DIFFERENCES (BTD), INVESTMENT OPPORTUNITY SET (IOS) DAN STRUKTUR MODAL TERHADAP KUALITAS LABA (Studi empiris pada perusahaan Sektor Consumer Non-Cyclicals yang terdaftar di BEI periode 2019-2023). S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

This quantitative research examines the influence of Book Tax Differences (BTD), Investment Opportunity Set (IOS), and Capital Structure on Earnings Quality. It uses secondary data from the annual reports of consumer non-cyclicals companies listed on the Indonesia Stock Exchange (IDX) from 2019 to 2023. The purposive sampling method was used to obtain a sample of 170 samples, by analyzing a multiple linear regression model. This research study revealed that BTD and Capital Structure did not have a significant effect on Earnings Quality. Meanwhile, IOS had a significant negative effect on Earnings Quality. Keywords : Book Tax Differences (BTD); Investments Opportunity Set (IOS); Capital Structure; Earnings Quality Penelitian kuantitatif ini diteliti untuk menguji pengaruh Book Tax Differences (BTD), Investment Opportunity Set (IOS), dan Struktur Modal terhadap Kualitas Laba. Menggunakan data sekunder dari laporan tahunan perusahaan barang konsumen non-primer yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2019-2023. Pengambilan sampel dengan metode purposive sampling dilakukan untuk mendapatkan sampel sebanyak 170 sampel, dengan cara menganalisis model regresi linear berganda. Penelitian ini menyimpulkan bahwa BTD dan Struktur Modal tidak berpengaruh signifikan terhadap Kualitas Laba. Sedangkan IOS berpengaruh signifikan negatif terhadap Kualitas Laba. Kata Kunci : Perbedaan Buku Pajak (BTD); Kumpulan Peluang Investasi (IOS); Struktur Modal; Kualitas Laba

Item Type:	Thesis (S1)
Call Number CD:	FE/AK. 25 294
NIM/NIDN Creators:	43218120145
Uncontrolled Keywords:	Perbedaan Buku Pajak (BTD); Kumpulan Peluang Investasi (IOS); Struktur Modal; Kualitas Laba
Subjects:	300 Social Science/Ilmu-ilmu Sosial > 330 Economics/Ilmu Ekonomi > 332 Financial Economics, Finance/Ekonomi Keuangan dan Finansial, Ekonomi Biaya dan Pembiayaan > 332.6 Investment/Investasi 300 Social Science/Ilmu-ilmu Sosial > 330 Economics/Ilmu Ekonomi > 336 Public Finance/Keuangan Negara > 336.2 Taxes and Taxation/Pajak dan Perpajakan 300 Social Science/Ilmu-ilmu Sosial > 330 Economics/Ilmu Ekonomi > 336 Public Finance/Keuangan Negara > 336.3 Fiscal Policy, Public Borrowing, Debt, Expenditure/Kebijakan Fiskal 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu > 657.48 Analytical (Financial) Accounting/Analisis (Keuangan) Akuntansi
Divisions:	Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User:	khalimah
Date Deposited:	28 Oct 2025 09:08
Last Modified:	28 Oct 2025 09:08
URI:	http://repository.mercubuana.ac.id/id/eprint/99918

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