PENGARUH ALOKASI PAJAK ANTAR PERIODE, STRUKTUR MODAL DAN NARSISME CEO TERHADAP KUALITAS LABA(Studi Empiris Pada Perusahaan IDX High Dividend 20 Yang Terdaftar Di Bursa Efek Indonesia Tahun 2020-2024)

KUALITAS LABA

Abstract

This study aims to analyze the effect of interperiod tax allocation, capital structure, and CEO narcissism on earnings quality, both simultaneously and partially, among companies listed on the IDX High Dividend 20 Index on the Indonesia Stock Exchange for the 2020–2024 period. The research method adopts a quantitative approach using secondary data obtained from annual corporate financial reports. The panel data regression method was performed using econometric software. The results show that simultaneously, interperiod tax allocation, capital structure, and CEO narcissism significantly affect earnings quality with a Prob (F-statistic) of 0.003541, explaining 30.83% of its variation (Adjusted R-Squared 0.308259). Partially, interperiod tax allocation has a negative and significant effect on earnings quality. Conversely, capital structure and CEO narcissism show no significant effect on earnings quality. These findings indicate that management flexibility in managing deferred tax treatments plays a crucial role in determining the reliability of financial reporting, whereas effective governance mechanisms and internal oversight successfully suppress the potential negative impacts of funding decisions and executive leadership traits on earnings quality.

Keywords:    Interperiod Tax Allocation, Capital Structure, CEO Narcissism, Earnings Quality, Panel Data Regression.