<mets:mets OBJID="eprint_3288" LABEL="Eprints Item" xsi:schemaLocation="http://www.loc.gov/METS/ http://www.loc.gov/standards/mets/mets.xsd http://www.loc.gov/mods/v3 http://www.loc.gov/standards/mods/v3/mods-3-3.xsd" xmlns:mets="http://www.loc.gov/METS/" xmlns:mods="http://www.loc.gov/mods/v3" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance"><mets:metsHdr CREATEDATE="2026-07-28T20:23:42Z"><mets:agent ROLE="CUSTODIAN" TYPE="ORGANIZATION"><mets:name>Eprints Data</mets:name></mets:agent></mets:metsHdr><mets:dmdSec ID="DMD_eprint_3288_mods"><mets:mdWrap MDTYPE="MODS"><mets:xmlData><mods:titleInfo><mods:title>Pengaruh alokasi pajak antar periode, persistensi laba dan struktur modal terhadap kualitas laba&#13;
(studi empiris pada perusahaan manufaktur yang terdaftar di bursa efek indonesia tahun 2011-2015)</mods:title></mods:titleInfo><mods:name type="personal"><mods:namePart type="given">.</mods:namePart><mods:namePart type="family">Yeni Silvia</mods:namePart><mods:role><mods:roleTerm type="text">author</mods:roleTerm></mods:role></mods:name><mods:abstract>ABSTRAK&#13;
&#13;
Nama		: Yeni Silvia&#13;
NIM		: 2013120673&#13;
Program Studi	: Akuntansi S1&#13;
Judul	: Pengaruh Alokasi Pajak Antar Periode, Persistensi Laba dan&#13;
	  Struktur Modal Terhadap Kualitas Laba&#13;
&#13;
&#13;
Penelitian ini bertujuan untuk mengetahui pengaruh alokasi pajak antar periode , persistensi laba dan struktur modal terhadap kualitas laba pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode 2011-2015.&#13;
Populasi dalam penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode 2011-2015. Jumlah perusahaan manufaktur yang dijadikan sampel dalam penelitian ini adalah 9 perusahaan dengan pengamatan selama 5 tahun. Berdasarkan metode purposive sampling, total sampel penelitian adalah 45 laporan keuangan. Untuk memecahkan masalah dalam penelitian ini digunakan teknik analisis regresi linier berganda, uji t dan uji F dengan aplikasi program SPSS 22.&#13;
Hasil dari penelitian ini menunjukkan bahwa variabel alokasi pajak antar periode tidak berpengaruh signifikan terhadap kualitas laba , persistensi laba  berpengaruh signifikan terhadap kualitas laba dan struktur modal berpengaruh signifikan terhadap kualitas laba. Secara simultan variabel alokasi pajak antar periode, persistensi laba dan struktur modal berpengaruh signifikan terhadap kualitas laba.&#13;
&#13;
Keywords: alokasi pajak antar periode, persistensi laba, struktur modal, kualitas laba.</mods:abstract><mods:classification authority="lcc">HD61 Risk Management</mods:classification><mods:originInfo><mods:dateIssued encoding="iso8061">2017-12-20</mods:dateIssued></mods:originInfo><mods:originInfo><mods:publisher>Universitas Pamulang</mods:publisher></mods:originInfo><mods:genre>Other</mods:genre></mets:xmlData></mets:mdWrap></mets:dmdSec><mets:amdSec ID="TMD_eprint_3288"><mets:rightsMD ID="rights_eprint_3288_mods"><mets:mdWrap MDTYPE="MODS"><mets:xmlData><mods:useAndReproduction>
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