THE EFFECT OF BOOK-TAX DIFFERENCES AND BOARD BUSYNESS ON EARNINGS QUALITY

Septia Anis Setiyawati, Juli Murwani, Richo Diana Aviyanti

Abstract


This study aims to examine the influence of book-tax differences and board busyness on earnings quality in infrastructure sector companies listed on the Indonesia Stock Exchange during the 2021–2025 period. A quantitative approach was employed using secondary data obtained from company annual reports. The sample was selected using a purposive sampling method, resulting in 62 companies and a total of 287 observations. Data analysis was conducted using multiple linear regression with the aid of SPSS 17. The study is grounded in agency theory, which explains the divergence of interests between principals (shareholders) and agents (corporate management). The findings indicate that book-tax differences and board busyness have a significant effect on earnings quality. Future research is encouraged to incorporate additional variables that may influence earnings quality and to expand the scope and timeframe of the study.

Keywords:Book-Tax Differences, Board Busyness, Earnings Quality


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References


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