CD Tesis

Pengaruh Large Positive Book Tax Differences, Large Negatif Book Tax Differences Dan Small Book Tax Differences Terhadap Persistensi Laba (Studi Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efekindonesia Tahun 2015-2018)

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Earnings persistence is a measure that explains the company's ability to maintain the amount of profit earned today for a future period and is a predictive value that is reflected in the accrual component and cash flow, the accrual component and cash flow can affect earnings before tax in the future, so that it has persistent earnings. This study aims to test empirically the influence of large positive book tax differences, large negative book tax differences and small book tax differences to earnings persistence on the manufacturing company listed in Indonesia Stock Exchange during periode 2015-2018. The population of this research is all of manufacturing company listed in Indonesia Stock Exchange during periode 2015-2018 with total sample of 37 companies. Data analysis technique in this research using multiple regression.
The results showed that the Large Positive Book-Tax Difference (LPBTD) has effect on earnings persistence. Large Negative Book-Tax Difference (LNBTD) has effect on earnings persistence and Small Book-Tax Difference (SBTD) has effect on earnings persistence

Keyword: large positive book tax differences, large negative book tax differences, small book tax differences, earnings persistence

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

10 07. 220 (0007)

Penerbit

Pekanbaru : Universitas Riau – Pascasarjana – Tesis Akuntansi., 2020

Deskripsi Fisik

x, 97 hlm.; ill.; 29 cm

Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

10 07. 220 (0007)

Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

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Info Detail Spesifik

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Pernyataan Tanggungjawab

FATAH

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