PENGARUH PERBEDAAN LABA AKUNTANSI DAN LABA FISKAL TERHADAP PERSISTENSI LABA DENGAN KOMPONEN AKRUAL DAN ALIRAN KAS SEBAGAI VARIABEL (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di MODERASI Bursa Efek Indonesia 2008-2011) [SKRIPSI]
Disusun oleh: FATKHUR HARIS IRFAN
PENERBIT : FAKULTAS EKONOMIKA DAN BISNIS UNIVERSIRAS DIPONEGORO SEMARANG
TAHUN TERBIT : 2013
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This research aimed to analyze factors that lead to book tax differences,
and then analyze the effect of book tax differences to earnings persistence, and the
ability t analyze the accrual component in influencing of earnings persistence on
the listed manufacturing companies in Indonesia Stock Exchange during years
2008-2011.
In this research, there were two dependent variables, five independent
variables, and two moderating variables. The dependent variable in this study
consisted of book tax differences, and earnings persistence. The independent
variable of this study consisted of large negative and positive book tax
differences, the changes in revenues, the value of gross fixed assets, and firm siz
Moderating variables of this study consists of accruals and cash flow components.
Methods of statistical analysis in this study is multiple regression analysis using
the program Eviws 6.0.
The results of this research indicated that the changes in revenues, and the
gross value of fixed assets a positive effect on book tax differences. large positive
book tax differences and moderation accrual components with large negative
book tax differences effected lower earnings persistence, and moderation accrual
components with large positive book tax differences efected higher earnings
persistence. This research aims to study materials related to book tax differences,
and earnings persistence.
Keywords: Book tax differences, earnings persistence, accruals component.
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