Pengaruh Book Tax Differences Terhadap Persistensi Laba (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2008 – 2011)
Abstract: This study aims to
examine the different Effect of accounting profit and taxable profit (Book Tax
different) to the persistence of earnings. This type of research is classified
to be causative research. The population in this study are manufacturing
companies listed in Indonesia Stock Exchange (IDX) in 2008 to 2011. The sample
selection is purposive sampling method. The data used in this research is
secondary data. Data collection technique with engineering documentation.
From the result of the testing that has been done, simultaneous
regression test (F test) showed that the independent variables studied had a
significant effect on earnings persistence variables. This research also using book tax differents
as moderating variable.The result of this study concluded that book tax
differents has negative significant toward earning before income tax one period
ahead. It showed that firms with large (positive or negative) book-tax
different have earnings that are less persistent than firms with small book-tax
different.
Penulis: Mohammad Zdulhiyanov
Kode Jurnal: jpakuntansidd150501
