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.

[img]
Preview
Text
Cover.pdf

Download (710kB) | Preview
[img]
Preview
Text
Table_Of_Content.pdf

Download (160kB) | Preview
[img]
Preview
Text
Chapter 1.pdf

Download (229kB) | Preview
[img] Text
Chapter 2.pdf
Restricted to Registered users only

Download (314kB)
[img]
Preview
Text
Chapter 3.pdf

Download (300kB) | Preview
[img] Text
Chapter 4.pdf
Restricted to Registered users only

Download (276kB)
[img]
Preview
Text
Chapter 5.pdf

Download (66kB) | Preview
[img]
Preview
Text
Bibiliography.pdf

Download (121kB) | Preview

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.

Item Type: Thesis (S1)
Additional Information: Pembimbing I:Santi Susanti, S.Pd., M.Ak Pembimbing II:Achmad Fauzi, S.Pd., M.Ak
Subjects: Ilmu Sosial (Social Science) > Ilmu Ekonomi (Economics)
Teknologi dan Ilmu-Ilmu Terapan (Technology and Applied Science) > Manajemen (Management and Auxiliary Service) > Akuntansi (Accounting)
Teknologi dan Ilmu-Ilmu Terapan (Technology and Applied Science) > Manajemen (Management and Auxiliary Service) > Akuntansi (Accounting) > Analisis Data Akuntansi (Data Processing and Analysis of Accounting)
Divisions: Fakultas Ekonomi > S1 Pendidikan Akuntansi
Depositing User: Users 16 not found.
Date Deposited: 29 Dec 2017 06:58
Last Modified: 29 Dec 2017 06:58
URI: http://repository.fe.unj.ac.id/id/eprint/1990

Actions (login required)

View Item View Item