BETY PRAMITASARI (2009) ANALISIS BOOK TAX DIFFERENCES TERHADAP PERSISTENSI LABA DAN LABA AKRUAL SEBAGAI VARIABEL MODERATING PADA PERUSAHAAN YANG TERDAFTAR DI BEI. S1 thesis, Universitas Muhammadiyah Yogyakarta.

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Abstract

INTISARI

Penelitian ini bertujuan untuk menguji analisis book tax differences terhadap persistensi laba dan laba akrual sebagai variabel moderating. Penelitian ini juga memasukkan variabel kontrol yaitu faktor industri. Hipotesis alternatif (1a) large positive book-tax differences berpengaruh terhadap rendahnya persistensi laba akuntansi; (1b) large negative book-tax differences berpengaruh terhadap rendahnya persistensi laba akuntansi; (2a) large positive book-tax differences yang berhubun

Dosen Pembimbing: Wahyu Manuhara P., SE. Msi., Akt | NIDN526047101
Item Type: Thesis (S1)
Divisions: Fakultas Ekonomi dan Bisnis > S1 Akuntansi
Depositing User: Unnamed user with email robi@umy.ac.id
Date Deposited: 11 Jul 2022 02:57
Last Modified: 11 Jul 2022 02:57
URI: https://etd.umy.ac.id/id/eprint/11159

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