Rintani, Dwi (2011) PENGARUH PERBEDAAN ANTARA LABA AKUNTANSI DAN LABA FISKAL TERHADAP PERSISTENSI LABA PADA PERUSAHAAN PROPERTI YANG TERDAFTAR DI BURSA EFEK INDONESIA. S1 thesis, Universitas Mercu Buana.
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Abstract
This study analyzed the role of book-tax difference in indicating the persistence of earning one periode ahead in property company that in Indonesia Stock Exchange (IDX) since 2006 until 2009. This study also examines whether the level of booktax differences influences investor’s assessment of future earnings persistence. Analysis method that used in this research is quantitative method with multiple regression. Sampling method that used is purposive sampling. Variable that used in this research are earning before income tax one period ahead as Y and earning before tax at this period as X. This research also using book tax difference as moderating variable. The result of this study concluded that book tax differences have positive significant toward to earning before income tax one period ahead. It showed that firms large (positive or negative) book-tax differences have earning that are less persistent than firms with small book-tax differences. Keyword: Persistent of earning, book tax differences, earning before tax.
| Item Type: | Thesis (S1) |
|---|---|
| Call Number CD: | FE/AK. 10 362 |
| Call Number: | SE/32/11/025 |
| NIM/NIDN Creators: | 43207010008 |
| Uncontrolled Keywords: | Persistent of earning, book tax differences, earning before tax. |
| Subjects: | 300 Social Science/Ilmu-ilmu Sosial > 330 Economics/Ilmu Ekonomi > 336 Public Finance/Keuangan Negara > 336.2 Taxes and Taxation/Pajak dan Perpajakan 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | Admin Perpus UMB |
| Date Deposited: | 06 Apr 2011 15:58 |
| Last Modified: | 24 Nov 2025 04:53 |
| URI: | http://repository.mercubuana.ac.id/id/eprint/18989 |
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