ANALISIS PENGARUH PERMANENT DIFFERENCES, TEMPORARY DIFFERENCES, LPBTD, LNBTD DAN TINGKAT HUTANG TERHADAP PERSISTENSI LABA
Abstract: This study aims to
examine the factors that affect the persistence of earnings. Factors affecting
earnings persistence consist of permanent differences, temporary differences,
Large Positive Book Tax Differences (LPBTD), Large Negative Book Tax
Differences (LNBTD), and debt levels. The sampling method used is pruposive
sampling with the following criteria, 1. Manufacturing companies listed on the
BEI and publish the audited financial statements as of December 31 consistently
and completely from 2010-2013 and not delisted during the observation period of
the study. 2 The financial statements are denominated in rupiah. Due to the
research conducted in Indonesia, the financial statements used are those which
are stated in Rupiah. 3. The Company did not incur any losses in commercial
financial statements and fiscal financial statements during the year of
observation. The reason is that carryforward losses are a deduction of deferred
tax expense and recognized as deferred tax assets so as to obscure the meaning
of book tax differences (Hanlon, 2005). 4. The Company did not compensate tax
due to loss during the previous years.
There are 146 companies that have been rated corporate governance index.
Based on the criteria of this study obtained 71 companies used as sample
research. The analysis technique used to analyze the hypothesis of this
research is multiple linear regression analysis. The results of this study show
that permanent differences have a negative and significant effect on profit
persistence. Temporary differences have a significant negative effect on
earnings persistence. Large Positive Book-Tax Differences (LPBTD) has no
significant effect on earnings persistence. Large Negative Book-Tax Differences
(LNBTD) have no significant effect on earnings persistence. The debt level has
no significant effect on earnings persistence. This means that debt levels can
not predict earnings persistence.
Keywords: permanent
differences, temporary differences, Large Positive Book Tax Differences
(LPBTD), Large Negative Book Tax Differences (LNBTD), and debt level, profit
persistence
Penulis: Mirna Dyah
Praptitorini
Kode Jurnal: jpmanajemendd170417
