HUBUNGAN ANTARA PERBEDAAN PERMANEN DAN PERBEDAAN WAKTU DENGAN PERSISTENSI LABA

AJRINA, SHEILA (2014) HUBUNGAN ANTARA PERBEDAAN PERMANEN DAN PERBEDAAN WAKTU DENGAN PERSISTENSI LABA. S1 thesis, Universitas Negeri Jakarta.

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Abstract

SHEILA AJRINA. The Correlation of Permanent Differences and Timing Differences with Earning Persistence at Manufacturing Companies Listed on IDX in 2013. Thesis. Jakarta. Concentration of Accounting Education. Study Program of Economy Education. Department of Economy and Administration. Faculty of Economy. State University of Jakarta. 2014. This research conducted to describe information and knowledge based on facts and accurate data on the correlation of permanent differences and timing differences with earning persistence at manufacturing companies listed on IDX in 2013. This research used the survey method with correlational approach using secondary data. The population in this research is all 136 manufacturing companies listed on IDX in 2013. Population inaccessibility is the manufacturing companies that don’t get loss on financial income statement and fiscal income statement, contained 73 companies. The sampling method was using simple random sampling, which’s contained 65 companies. Analysis of test requirements showed that data was normally distributed with multiple regression equation Ŷ = 0,161 – 2,473 X 1 – 2,496 X . Multiple regression models were declared that none of the data have problem in assumption test. The results of this research indicate that (i) permanent differences and timing differences simultaneously had a significant correlation with earning persistence, (ii) permanent differences had a negative significant correlation with earning persistence and, (iii) timing differences had a negative significant correlation with earning persistence. Based on the results, the conclusions are timing and permanent differences had opposite direction of correlation with earning persistence, which is when timing and permanent differences partially increased, the earning persistence will be decreased and timing and permanent differences simultaneously had enough rate of correlation with earning persistence.

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