ANALISIS PENGARUH BOOK-TAX DIFFERENCES TERHADAP PERSISTENSI LABA (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2010-2012)
Abstract: This study aims to
examine the effect of book-tax differences to earnings persistence on the listed
manufacturing companies in Indonesia Stock Exchange during years 2010-2012.
There are four independent variables, three controls variables, and one
dependent variable. The independent variables are permanent differences,
temporary differences, large positive book-tax differences and large negative
book-tax differences. The dependent variable is earnings persistence proxied by
income after changes. The control variables are components of cash flow and
accrual, size, and Return on Assets (ROA). 71 manufacturing companies listed in
Indonesia Stock Exchange during years 2010-2012 are used as the samples in this
study. The methods of statistical analysis used multiple regresion using the
program SPSS 16.
The results showes that the earnings persistence will be lower if there
is a large temporary differences and earnings persistence will be lower if the
permanent differences is small. While, the companies with a large positive
book-tax differences and large negative book-tax differences are less earnings
persistence than a companies having small book-tax differences.
Keywords: book-tax
differences, component of cash flow, size, Return on Asset (ROA), earnings
persistence
Penulis: Intan Ratna Pratiwi,
Zulaikha
Kode Jurnal: jpakuntansidd141014
