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Analisis Pengaruh Book-Tax Differences terhadap Persistensi Laba (Studi Empiris pada Perusahaan Manufaktur yang Terdaftard di Bursa Efek Indonesia Tahun 2005-2010) | Harun | Jurnal Akuntansi dan Bisnis

Analisis Pengaruh Book-Tax Differences terhadap Persistensi Laba (Studi Empiris pada Perusahaan Manufaktur yang Terdaftard di Bursa Efek Indonesia Tahun 2005-2010)

Muhammad Harun

##article.abstract##


This study aims to obtain empirical evidence about the effects of book-tax differences on the earnings persistence and persistence of accruals component. This study used a sample of manufacturing companies, totaling sample is 56 companies listed in the Indonesia Stock Exchange (BEI), and publish audited financial statements that consistent in 2005-2010. Samples were taken used purposive sampling method. Data analysis using multiple regression method. The results of this study indicate that companies with temporary book-tax differences provide incremental information usefull over the magnitude of accruals for the persistence of earnings, and companies with temporary book-tax differences provide incremental information over the magnitude of accruals for the persistence of the accruals component of earnings.



DOI: http://dx.doi.org/10.20961/jab.v13i2.140

Jurnal Akuntansi dan Bisnis (JAB)
ISSN 1412-0852 (print), 2580-5444 (online)
Published by Accounting Study Program, Faculty of Economics and Business, Universitas Sebelas Maret, Indonesia


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JAB on http://jab.fe.uns.ac.id/index.php/jab is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License

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