EFFECT STRUKTUR MODAL DAN ALOKASI PAJAK ANTAR PERIODE DAN PERSISTENSI LABA TERHADAP KUALITAS LABA DENGAN MODERATING SIZE

ABSTRACTEarnings quality is a problem that causes capital structure to have an impact on taxes from research to find out the Effect of Profit Persistence, Capital Structure, and Tax Allocation Between Periods on Profit Quality with Company Size as moderating to Manufacturing companies listed on IDX 5 years period. Where in this study tested the effect directly and moderating. The hypothesis in this study was tested using multiple regression methods and Moderating regresia analysis model (MRA). The type of data used is secondary data on selected samples using purposive sampling. The population of companies in the study in this study were companies listed on the Indonesia Stock Exchange in the period 2013-2017. The number of companies sampled in this study were 30 companies with observations over 5 years of observation. Which meets the criteria in the selection of samples. The results of this study indicate that testing the hypothesis shows that earnings persistence has no effect on earnings quality, but capital structure has a significant negative effect on earnings quality, while tax allocation has no effect on earnings quality. This research firm size as a moderating variable can strengthen the relationship between Size and earnings quality. Gosh. The results of the leverage control variable research contribute very strongly to earnings quality. Keywords: Profit Persistence, Capital Structure, Tax Allocation Between Periods, Company Size, Profit Quality, Leverage