Pengaruh Pertumbuhan Laba dan Ukuran Perusahaan Terhadap Kualitas Laba dengan Perencanaan Pajak sebagai Variabel Moderasi

Kusumaningrum, Retno Wahyu (2018) Pengaruh Pertumbuhan Laba dan Ukuran Perusahaan Terhadap Kualitas Laba dengan Perencanaan Pajak sebagai Variabel Moderasi. Jurnal thesis, STIE YKPN.

[img] Text
JURNAL Retno Wahyu Kusumaningrum - 121600544.pdf - Published Version

Download (809kB)

Abstract

This study aims to determine the effect of earnings growth and firm size on earnings quality if using tax planning as a moderating variable. The data used is secondary data from manufacturing companies. Hypothesis testing using Structural Equation Modeling (SEM) with Partial Least Square (PLS) from WarpPls software. This study shows that profit growth directly affects earnings quality and firm size does not affect earnings quality, but after being moderated by tax planning the size of the company has a significant effect on earnings quality.

Item Type: Thesis (Jurnal)
Additional Information: Tesis dapat dibaca di Perpustakaan dengan call number KUS p 389/2018
Uncontrolled Keywords: profit growth, company size, profit quality, tax planning
Divisions: Program Pasca Sarjana > Jurnal Tesis Magister Akuntansi
Depositing User: Pustakawan STIE YKPN
Date Deposited: 05 Jul 2019 03:46
Last Modified: 05 Jul 2019 03:46
URI: http://repository.stieykpn.ac.id/id/eprint/227

Actions (login required)

View Item View Item