Peran Profitabilitas Dalam Memoderasi Hubungan Antara Kualitas Audit Serta Alokasi Pajak Antar Periode Terhadap Kualitas Laba Entitas Perusahaan

Abstract

This research is aim to analyze the influence of audit quality and Allocation of Inter-period Tax on the firm’s
profitability and implications with earnings quality. This type of research is
quantitative. The research population is sub-sectors of finance company listed in the Indonesia Stock Exchange in
2015-2019. The sampling method using purposive sampling technique is counted 16 companies. The method of
analysis using linear regression analysis and sobel test. These results indicate that audit quality and Allocation of
Inter-period Tax have significant effect simultaneously on the profitability of firms as long as audit quality and
Allocation of Inter-period Tax have no significant effect simultaneously on the earnings quality. The partial test
results showed that audit quality has effect while Allocation of Inter-period Tax has no effect to the profitability of
firms. However, audit quality and Allocation of Inter-period Tax have no indirect effect to the earnings quality
through profitability of firms