ARI MURWANTINI (2007) ANALISIS PENGARUH PERBEDAAN ANTARA LABA AKUNTANSI DAN LABA FISKAL TERHADAP PERSISTENSI LABA AKUNTANSI DAN KOMPONEN AKRUAL. S1 thesis, Universitas Muhammadiyah Yogyakarta.
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Abstract
This research investigates the role of book-tax differences in indicating the persistence of earnings and accrual components based on the Indonesian taxation regulations. By using non manufacture companies listed in the Jakarta exchange stock as the research subject, the researcher used the pooled regression method. The result of the showed that the companies with large negative or positive book-tax diffrences have the lower earnings persistence compared with the companies with small book-tax differences. The companies with large negative or positive book-tax differences have accrual earnings component persistence than the companies with small book-tax differences. In conclusion, the companies with large negative or positive book-tax differences have negative and significant influences towards the earnings persistence of one period ahead. The companies with large negative or positive book-tax differences which is statistically significant have the lower earnings persistence which is cased by accrual components of the companies with small book-tax differences.
Item Type: | Thesis (S1) |
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Uncontrolled Keywords: | ERSISTENSI LABA AKUNTANSI, KOMPONEN AKRUAL |
Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi S1 |
Depositing User: | Unnamed user with email robi@umy.ac.id |
Date Deposited: | 17 Mar 2022 02:08 |
Last Modified: | 17 Mar 2022 02:08 |
URI: | https://etd.umy.ac.id/id/eprint/19971 |