PENGARUH BOOK TAX DIFFERENCES DAN KEANDALAN AKRUAL TERHADAP PERSISTENSI LABA

Ikhsanudin, Muhammad (2014) PENGARUH BOOK TAX DIFFERENCES DAN KEANDALAN AKRUAL TERHADAP PERSISTENSI LABA. S1 thesis, Universitas Negeri Jakarta.

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Abstract

Muhammad Ikhsanudin , 2014 : The influence of Book - Tax Accrual Reliability differences and earnings persistence. Advisors : ( I) Tresno Eka Jaya , SE., M.Ak. ; ( II ) Diena Noviarini , SE.,M.MSi This research aims to examine the Book - Tax differences and reliability of accruals to earnings persistence through partial test . Book tax differences using the proxy of two components , namely the normal and abnormal BTD book tax differences . Reliability total accruals accruals using a proxy to measure the reliability of the accrual component in a company . This study uses secondary data . Data collected in this research include corporate financial statement data . The sample of this study is manufacturing companies listed on the Stock Exchange 2009-2011. The number of samples totaling 15 manufacturing companies that have met the criteria for purposive sampling in this research . This research uses multiple regression analysis . This study proves that the Book - Tax Differences Normal does not affect earnings persistence with the value of 5.4 % probability level and Book - Tax Differences Abnormal no effect on earnings persistence probability level of 90.4 % Normal Book - Tax Differences , Abnormal Book - Tax differences and reliability of accruals simultaneously affect earnings persistence with 4% probability level . This research the value of coefficient of 23.3 % . Variable Normal Book - Tax Differences , Abnormal Book - Tax accrual Differentces and reliability can only explain the persistence of profit of 23.3 % . This indicates that the normal and abnormal book - tax differences and also the reliability of accruals can only provide information about earnings persistence by 23.3 % , while the rest can be explained by other factors .

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