Factors affecting the quality of earnings (empirical study of transportation sub-sector companies listed on the Indonesia Stock Exchange in 2018-2020)

The main requirement needed by investors in the capital market is financial report information for making investment decisions. Financial reports are one of the tools used by management to show company performance. Through financial reports, potential investors also see the condition of the company. One item that must be considered is the company's profit. Quality profit is important information for potential investors to make the right decision. This study aims to examine the effect of Tax Planning, Corporate Social Responsibility (CSR), Company Size and Leverage on Profit Quality (Empirical Study of Transportation Companies Listed on the Indonesia Stock Exchange in 2018 - 2020). The object of this study uses transportation companies listed on the Indonesia Stock Exchange (IDX) for 2018 - 2020. The sample of this research is 10 out of 46 companies that meet the criteria. The sampling technique used in this research is purposive sampling method. The data analysis technique used is multiple linear analysis consisting of two variables, namely the dependent variable and the independent variable. The results of this study indicate that (1) tax planning has a negative and insignificant effect on earnings quality, (2) corporate social responsibility (CSR) has a negative and significant effect on earnings quality, (3) company size has a negative and significant effect on earnings quality , (4) Leverage has a negative and insignificant effect on earnings quality.