Edwien, Edwien (2024) Pengaruh Manajemen Laba, Tax avoidance, Nilai Perusahaan terhadap Kualitas Laba dengan ukuran perusahaan sebagai variabel moderasi pada Perusahaan Energi. Masters thesis, Magister Akuntansi.

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Abstract

Tujuan utama penelitian berikut ialah guna menguji bagaimana valuasi perusahaan, tax
avoidance, serta manajemen laba, bersama dengan moderasi ukuran perusahaan,
menyajikan pengaruh kualitas laba dalam bisnis sektor energi yang terdaftar di Bursa
Efek Indonesia (BEI). Populasi penelitian mencakup tahun 2020–2023, serta 80 titik
datanya terbagi atas 20 bisnis yang dipilih lewat purposive sampling. Eviews 13 ialah
program yang dipakai guna memproses data untuk penelitian berikut. Selain hal tersebut,
temuan penelitian memperlihatkan bahwasannya tax avoidance tak memegang pengaruh
serta menurunkan kualitas laba, sedangkan manajemen laba tak memegang pengaruh
serta mengoptimalkan kualitas laba. Nilai Perusahaan memegang pengaruh serta negatif
terhadap kualitas laba serta ukuran perusahaan bisa memperlemah serta tak menyajikan
pengaruh relasi manajemen laba terhadap kualitas laba, berikutnya ukuran perusahaan
memperlemah relasi Tax Avoidance serta tak menyajikan pengaruh relasi dengan kualitas
laba, serta terakhir Ukuran perusahaan bisa memperlemah serta menyajikan pengaruh
relasi Nilai perusahaan terhadap kualitas laba
Kata Kunci: Kualitas laba, Manajemen laba, Tax Avoidance, Nilai Perusahaan, Ukuran
Perusahaan

This study's primary goal is to examine how business valuation, tax evasion, and profits
management affect the quality of earnings while controlling for firm size. listed on the
Indonesia Stock Exchange (IDX) are businesses in the energy sector. The study's population spans the years 2020–2023, and its 80 data points comprise 20 businesses
chosen through purposive selection. Eviews 13 is the program utilized to process the data
for this investigation. Additionally, the study's findings show that while tax avoidance has
no effect and is detrimental to earnings quality, company value has an impact and is
detrimental to earnings quality, and company size can both weaken and have no effect on
the relationship between earnings management and earnings quality, as well as weaken
the relationship between tax avoidance and earnings quality and have no effect on it.
Finally, company size can both weaken and have an impact on the relationship between
company value and earnings quality.
Keywords: Earnings quality, Earnings management, Tax Avoidance, Firm Value, Firm
Size

Item Type: Thesis (Masters)
Subjects: Skripsi/Tugas Akhir
Skripsi/Tugas Akhir > Fakultas Ekonomi
Divisions: Fakultas Ekonomi > Akuntansi
Depositing User: FE Perpus
Date Deposited: 15 Jul 2025 03:26
Last Modified: 15 Jul 2025 03:26
URI: https://repotest.untar.ac.id/id/eprint/47783

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