PENGARUH BOOK TAX DIFFERENCES DAN TINGKAT HUTANG TER-HADAP PERSISTENSI LABA
Earnings persistence is a measure that describes the ability of the company to maintain the amount of earnings which is got from current time to future time. Earnings persistence is often used as a consideration of earnings quality because earnings persistence is a component of the qualitative chara...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
| Published: |
Sekolah Pascasarjana Universitas Katolik Widya Mandala Surabaya
2020-07-01
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| Series: | Jurnal Akuntansi Kontemporer |
| Subjects: | |
| Online Access: | http://journal.wima.ac.id/index.php/JAKO/article/view/2610 |
| _version_ | 1797668624075325440 |
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| author | Linda Ernawati Lodovicus Lasdi |
| author_facet | Linda Ernawati Lodovicus Lasdi |
| author_sort | Linda Ernawati |
| collection | DOAJ |
| description | Earnings persistence is a measure that describes the ability of the company to maintain the amount of earnings which is got from current time to future time. Earnings persistence is often used as a consideration of earnings quality because earnings persistence is a component of the qualitative characteristics of relevance, namely predictive value. Therefore, quality earnings can show the continuity of earnings so that persistent earnings tend to be stable. This study is aimed to test whether the book tax differences and debt level affect the earnings persistence. The research design which was used was research with the hypothesis. The depend-ent variable of this study the earnings persistence measured by using a regression coefficient of regression between the account-ing income of the current period and the coming period. The independent variable of this study is the book tax differences meas-ured by using dummy variables and debt levels that were measured with debt to asset ratio. The companies that became the object of this research were manufacturing companies listed on the Indonesia Stock Exchange for the period of 2008-2013. The sample were selected by purposive sampling method. The data was analyzed by using multiple regression. The data analysis showed that large positive book tax differences negatively affected earnings persistence, where as large negative book tax differences did not affect earnings persistence. Debt level positively affected earnings persistence. |
| first_indexed | 2024-03-11T20:31:07Z |
| format | Article |
| id | doaj.art-3a858e7126a34173a9cfd4cfcee36158 |
| institution | Directory Open Access Journal |
| issn | 2085-1189 2685-9971 |
| language | English |
| last_indexed | 2024-03-11T20:31:07Z |
| publishDate | 2020-07-01 |
| publisher | Sekolah Pascasarjana Universitas Katolik Widya Mandala Surabaya |
| record_format | Article |
| series | Jurnal Akuntansi Kontemporer |
| spelling | doaj.art-3a858e7126a34173a9cfd4cfcee361582023-10-02T08:21:38ZengSekolah Pascasarjana Universitas Katolik Widya Mandala SurabayaJurnal Akuntansi Kontemporer2085-11892685-99712020-07-014214515210.33508/jako.v4i2.26102010PENGARUH BOOK TAX DIFFERENCES DAN TINGKAT HUTANG TER-HADAP PERSISTENSI LABALinda Ernawati0Lodovicus Lasdi1Universitas Katolik Widya Mandala SurabayaUniversitas Katolik Widya Mandala SurabayaEarnings persistence is a measure that describes the ability of the company to maintain the amount of earnings which is got from current time to future time. Earnings persistence is often used as a consideration of earnings quality because earnings persistence is a component of the qualitative characteristics of relevance, namely predictive value. Therefore, quality earnings can show the continuity of earnings so that persistent earnings tend to be stable. This study is aimed to test whether the book tax differences and debt level affect the earnings persistence. The research design which was used was research with the hypothesis. The depend-ent variable of this study the earnings persistence measured by using a regression coefficient of regression between the account-ing income of the current period and the coming period. The independent variable of this study is the book tax differences meas-ured by using dummy variables and debt levels that were measured with debt to asset ratio. The companies that became the object of this research were manufacturing companies listed on the Indonesia Stock Exchange for the period of 2008-2013. The sample were selected by purposive sampling method. The data was analyzed by using multiple regression. The data analysis showed that large positive book tax differences negatively affected earnings persistence, where as large negative book tax differences did not affect earnings persistence. Debt level positively affected earnings persistence.http://journal.wima.ac.id/index.php/JAKO/article/view/2610large positive book tax differences,large negative book tax differencesdebt level |
| spellingShingle | Linda Ernawati Lodovicus Lasdi PENGARUH BOOK TAX DIFFERENCES DAN TINGKAT HUTANG TER-HADAP PERSISTENSI LABA Jurnal Akuntansi Kontemporer large positive book tax differences, large negative book tax differences debt level |
| title | PENGARUH BOOK TAX DIFFERENCES DAN TINGKAT HUTANG TER-HADAP PERSISTENSI LABA |
| title_full | PENGARUH BOOK TAX DIFFERENCES DAN TINGKAT HUTANG TER-HADAP PERSISTENSI LABA |
| title_fullStr | PENGARUH BOOK TAX DIFFERENCES DAN TINGKAT HUTANG TER-HADAP PERSISTENSI LABA |
| title_full_unstemmed | PENGARUH BOOK TAX DIFFERENCES DAN TINGKAT HUTANG TER-HADAP PERSISTENSI LABA |
| title_short | PENGARUH BOOK TAX DIFFERENCES DAN TINGKAT HUTANG TER-HADAP PERSISTENSI LABA |
| title_sort | pengaruh book tax differences dan tingkat hutang ter hadap persistensi laba |
| topic | large positive book tax differences, large negative book tax differences debt level |
| url | http://journal.wima.ac.id/index.php/JAKO/article/view/2610 |
| work_keys_str_mv | AT lindaernawati pengaruhbooktaxdifferencesdantingkathutangterhadappersistensilaba AT lodovicuslasdi pengaruhbooktaxdifferencesdantingkathutangterhadappersistensilaba |