Pengaruh tax retention rate, investment opportunity set, dan growth opportunity terhadap earnings quality dengan moderasi corporate governance
Info Katalog
File Repositori
Pembimbing 3 : Septi Hastareni
Penerbit : FEB - Usakti
Kota Terbit : Jakarta
Tahun Terbit : 2025
Pembimbing 1 : Hermi Karom
Kata Kunci : Tax Retention Rate, Investment Opportunity Set (IOS), Growth Opportunity, and Earnings Quality
Status Posting : Published
Status : Lengkap
File Repositori
| No. | Nama File | Hal. | Link |
|---|---|---|---|
| 1. | 2025_TS_MAK_123012311020_Halaman-Judul.pdf | 10 | |
| 2. | 2025_TS_MAK_123012311020_Surat-Pernyataan-Revisi-Terakhir.pdf | 1 | |
| 3. | 2025_TS_MAK_123012311020_Surat-Hasil-Similaritas.pdf | 1 | |
| 4. | 2025_TS_MAK_123012311020_Halaman-Pernyataan-Persetujuan-Publikasi-Tugas-Akhir-untuk-Kepentingan-Akademis.pdf | 1 | |
| 5. | 2025_TS_MAK_123012311020_Lembar-Pengesahan.pdf | 4 | |
| 6. | 2025_TS_MAK_123012311020_Pernyataan-Orisinalitas.pdf | 1 | |
| 7. | 2025_TS_MAK_123012311020_Formulir-Persetujuan-Publikasi-Karya-Ilmiah.pdf | 1 | |
| 8. | 2025_TS_MAK_123012311020_Bab-1.pdf | 16 | |
| 9. | 2025_TS_MAK_123012311020_Bab-2.pdf |
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| 10. | 2025_TS_MAK_123012311020_Bab-3.pdf |
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| 11. | 2025_TS_MAK_123012311020_Bab-4.pdf |
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| 12. | 2025_TS_MAK_123012311020_Bab-5.pdf | 4 | |
| 13. | 2025_TS_MAK_123012311020_Daftar-Pustaka.pdf | 5 | |
| 14. | 2025_TS_MAK_123012311020_Lampiran.pdf |
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P Penelitian ini menggunakan pendekatan kausal-asosiatif untuk mengkaji pengaruh tax retention rate, investment opportunity set (ios), dan growth opportunity terhadap kualitas laba pada perusahaan properti dan real estat yang terdaftar di bursa efek indonesia (bei). penelitian ini menggunakan data sekunder kuantitatif. populasi terdiri dari seluruh perusahaan properti dan real estat. dengan menggunakan metode sensus, terpilih 17 perusahaan selama periode 5 tahun, menghasilkan 85 observasi. analisis dilakukan menggunakan structural equation modeling (sem) dengan smartpls. hasil penelitian menunjukkan bahwa growth opportunity, efek moderasi 2 dan 3, serta tax retention rate berpengaruh signifikan terhadap kualitas laba, sementara gcg, ios, dan efek moderasi 1 tidak berpengaruh. efek moderasi 1 memperlemah, sedangkan efek moderasi 2 dan 3 memperkuat hubungan antara variabel independen dan dependen.
T This study adopts a causal-associative approach to examine the influence of the tax retention rate, investment opportunity set (ios), and growth opportunity on earnings quality in property and real estate companies listed on the indonesia stock exchange (idx). the research employs quantitative secondary data. the population comprises all property and real estate companies. using census sampling, 17 companies were selected over a 5-year period, resulting in 85 observations. the analysis utilizes structural equation modeling (sem) with smartpls. findings reveal that growth opportunity, moderating effects 2 and 3, and tax retention rate significantly impact earnings quality, while gcg, ios, and moderating effect 1 show no influence. moderating effect 1 weakens, whereas moderating effects 2 and 3 enhance the relationship between the independent and dependent variables.
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