CD Tesis

Pengaruh Tingkat Hutang, Likuiditas, Dan Ukuran Perusahaan Terhadap Persistensi Laba Dengan Book Tax Difference Sebagai Variabel Moderating ( Studi Empiris Pada Perusahaan LQ45 Yang Terdaftar Di Bursa Efek Indonesia Periode 2015-2017 )

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This study aims to examine and determine the effect of debt degrees, liquidity and Firm Size on the earning persistence. In addition, this study also aims to test whether a variable tax book difference moderates the relationship between each variable of the debt levels, liquidity and firm size on the earning persistence.
The sample used in this study is a company registered in LQ45 Index Indonesia Stock Exchange (IDX) during 2015-2017. The total samples are 27 companies using purposive sampling technique. The method of data analysis uses multiple regression and moderate regression analysis with SPSS 21 for windows.
The results of the study showed that whether being together or partially, the independent variable influenced the persistence of earnings, so the higher the level of debt, liquidity, and the size of the company are, the more persistent the profits are. The research results concerning the moderating variable showed that the book tax difference had an influence as moderating variable between the level of liquidity on the earnings persistence, so the higher book tax difference in the form of deferred tax benefit, the stronger the relationship between the level of liquidity and earnings persistence. On the reverse, the book tax difference had no impact as a moderating variable between debt degree and the persistence of earnings as well as the firm size with earnings persistence. Thus, the load and deferred tax benefit did not strengthen or weaken the relationship between the level of debt to earning persistence as well as the size of the company with earning persistence.

Keywords : Earning persistence, debt degree, liquidity, firm size, book tax difference

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

10 07. 219 (0065)

Penerbit

Pekanbaru : Universitas Riau – Pascasarjana – Tesis Akuntansi., 2019

Deskripsi Fisik

xiii, 106 hlm.; ill.; 29 cm

Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

10 07. 219 (0065)

Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

PASCASARJANA (MAGISTER) AKUNTANSI

Info Detail Spesifik

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Pernyataan Tanggungjawab

FATAH

Versi lain/terkait

Lampiran Berkas

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