PENGARUH BOOK-TAX DIFFERENCES, BOARD BUSYNESS, DAN CEO OVERCONFIDENCE TERHADAP KUALITAS LABA DENGAN AUDIT COMMITTEE EFFECTIVENESS SEBAGAI VARIABEL MODERASI

SETIYAWATI, SEPTIA ANIS (2026) PENGARUH BOOK-TAX DIFFERENCES, BOARD BUSYNESS, DAN CEO OVERCONFIDENCE TERHADAP KUALITAS LABA DENGAN AUDIT COMMITTEE EFFECTIVENESS SEBAGAI VARIABEL MODERASI. S1 thesis, Universitas PGRI Madiun.

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Abstract

This study aims to determine the effect of Book-Tax Differences, Board Busyness, and CEO Overconfidence on Earnings Quality with Audit Committee Effectiveness as a Moderating Variable. This study was conducted using secondary data in the form of annual reports of infrastructure sector companies listed on the Indonesia Stock Exchange (IDX) for the 2021-2025 period. This study is a quantitative study using multiple regression analysis and Moderate Regression Analysis (MRA). The sample used was 287 data collected using a purposive sampling method. The results indicate that book-tax differences have a significant negative effect on earnings quality. Meanwhile, board busyness and CEO overconfidence did not significantly impact earnings quality. Moderation tests showed that audit committee effectiveness was unable to moderate the effect of book-tax differences or board busyness on earnings quality. However, audit committee effectiveness was able to strengthen the effect of CEO overconfidence on earnings quality. Keywords : Book-Tax Differences, Board Busyness, CEO Overconfidence, Audit Committee Effectiveness, Earnings Quality.

Item Type: Thesis/Skripsi/Tugas Akhir (S1)
Kata Kunci: Book-Tax Differences; Board Busyness; CEO Overconfidence; Audit Committee Effectiveness; Earnings Quality.
Subjects: A Social Sciences > HG Finance
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: SETIYAWATI ANIS SEPTIA
Date Deposited: 08 Sep 2026 05:27
Last Modified: 08 Sep 2026 05:27
URI: http://eprint.unipma.ac.id/id/eprint/9219

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