Investment Opportunity Set, Konservatisme, Alokas Pajak Antar Periode Dan Kualitas Laba

Rahman, Diaur (2025) Investment Opportunity Set, Konservatisme, Alokas Pajak Antar Periode Dan Kualitas Laba. Jurnal Kajian Akuntansi Dan Bisnis Terkini Universitas Riau, 6 (1). pp. 161-172. ISSN 2721-1819

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Abstract

This study aims to analyze the impact of investment opportunity sets, conservatism, and tax allocation between periods on the quality of profits in manufacturing companies. This study uses a descriptive method with a quantitative approach, analyzed using multiple linear regression techniques through SPSS version 22.00. The population in this study is manufacturing companies in the basic and chemical industries, which were verified on the IDX in 2020-2022. The sample was taken by applying the purposive sampling method, which produced a sample of 38 companies, so that 114 observations were obtained. The results of the assessment stated, where investment opportunity set is not able to affect the quality of profits, while conservatism and tax allocation between periods are able to affect the quality of profits.

Item Type:	Article
Uncontrolled Keywords:	Investment Opportunity Set; Conservatism; Inter-Period Tax Allocation; Profit
Subjects:	Economic And Business > Accounting Economic And Business
Divisions:	Faculty of Economic and Business > Management Study Program
Depositing User:	Diaur Rahman
Date Deposited:	27 Oct 2025 03:03
Last Modified:	27 Oct 2025 03:03
URI:	http://eprints.umg.ac.id/id/eprint/15085

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