PENGARUH PERBEDAAN LABA AKUNTANSI DAN LABA PAJAK, KEPEMILIKAN MANAJERIAL DAN KEPEMILIKAN INSTITUSIONAL TERHADAP PERSISTENSI LABA

Kemala, Ratna (2017) PENGARUH PERBEDAAN LABA AKUNTANSI DAN LABA PAJAK, KEPEMILIKAN MANAJERIAL DAN KEPEMILIKAN INSTITUSIONAL TERHADAP PERSISTENSI LABA. S1 thesis, Fakultas Ekonomi.

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Abstract

Ratna Kemala, 2017: The Influence of Book-Tax Differences, Insider Ownership, and Institutional Ownership on Earning Persistence Advisors : (I) Tresno Eka Jaya, S.E., M.Ak.; (II) Unggul Purwohedi, S.E., M.Si., P.hd The research aims to examine the influence of book-tax differences, management ownership, and institutional ownership on Earning Persistence. Book-tax differences (BTDs) separated into normal BTDs (NBTDs) and abnormal BTDs (ABTDs). This research uses secondary data such as financial statements. The hypothesis were tested using multiple linear regression analysis. This research data were collected from manufacturing sector which were listed in Indonesian Stock Exchange (IDX) for the period 2012-2014. Based on purposive sampling method, there are 22 companies in manufacturing sector. The result of this research showed that normal book-tax difference and abnormal book tax differences has significant effect on earning persistence. While management ownership and institutional ownership has no significant effect on earning persistence. Key words : earning persistence, book-tax differences, management ownership, institutional ownership

Item Type: Thesis (S1)
Additional Information: Pembimbing I :Tresno Eka Jaya S.E., M.Ak Pembimbing II :Unggul Purwohedi S.E., M.Si., Ph.D
Subjects: Teknologi dan Ilmu-Ilmu Terapan (Technology and Applied Science) > Manajemen (Management and Auxiliary Service) > Akuntansi (Accounting)
Divisions: Fakultas Ekonomi > S1 Akuntansi
Depositing User: Roni Faslah
Date Deposited: 24 Dec 2017 02:50
Last Modified: 24 Dec 2017 02:50
URI: http://repository.fe.unj.ac.id/id/eprint/1800

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