SITORUS, VISTA ROSERI (2018) PENGARUH TEMPORARY BOOKTAX DIFFERENCE, PERMANENT BOOKTAX DIFFERENCE, TINGKAT UTANG DAN ARUS KAS OPERASI TERHADAP PERSISTENSI LABA (STUDI EMPIRIS PADA PERUSAHAAN LQ45 TAHUN 2012-2016). S1 thesis, Universitas Mercu Buana Jakarta.
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Abstract
This research aims to analyze the temporary book tax difference, permanent book tax difference and managerial ownershi on the earnings growth one periode ahead (empirical study of LQ45 companies listed on Indonesia Stock Exchange period 2012-2016). This research uses the annual report documentation on LQ45 companies in Indonesia Stock Exchange ( BEI ) in 2012-2016 . The sampling method used in this study is purposive sampling with specified criteria . The number of samples obtained from these criteria amounted to 8 samples . Hypothesis testing using multiple regression analysis . The results of this research indicate that temporary book tax difference are not significant to the earnings growth, variables permanent book tax difference are not significant effect on the earnings growth, doubt level are significant effect on earnings growth and operating cash flow significant effect on earnings growth. Keywords : Earnings Growth , Temporary Book Tax Difference, Permanent Book Tax Diffference, Doubt Level, and Operating Cash Flow Penelitian ini bertujuan untuk menganalisia pengaruh temporary book tax difference, permanent book tax difference, tingkat utang, dan arus kas operasi terhadap persistensi laba (studi empiris perusahaan LQ45 di Indonesia yang terdaftar di Bursa Efek Indonesia periode 2012-2016). Penelitian ini menggunakan metode dokumentasi pada annual report perusahaan LQ45 yang terdaftar dalam Bursa Efek Indonesia (BEI) pada tahun 2012-2016. Metode pengambilan sampel yang digunakan dalam penelitian ini adalah purposive sampling dengan kriteria tertentu. Jumlah sampel yang diperoleh dari kriteria tersebut adalah sebesar 8 sampel. Pengujian hipotesis menggunakan analisis regresi berganda. Hasil penelitian ini menunjukkan bahwa variabel temporary book tax difference berpengaruh tidak signifikan terhadap persistensi laba, variable permanent book tax difference berpengaruh tidak signifikan dengan persistensi laba, variable tingkat utang menunjukkan pengaruh yang signifikan terhadap persistensi laba dan arus kas operasi menunjukkan pengaruh yang signifikan terhadap persistensi laba. Kata Kunci : Persistensi Laba, Temporary book tax difference, Permanent Book Tax Difference, Tingkat Utang dan Arus Kas Operasi.
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