Analisis Perbedaan Antara Laba Akuntansi dan Laba Fiskal Terhadap Persistensi Laba, Akrual, dan Aliran Kas pada Perusahaan Perbankan yang Terdaftar di Bursa Efek Jakarta  

Oleh:

Djamaluddin, Subekti ; Tri Wijayanti, Handayani

Jenis: Article from Journal - ilmiah internasional - terdaftar di DIKTI
Dalam koleksi: The Indonesian Journal of Accounting Research (Jurnal Riset Akuntansi Indonesia) vol. 11 no. 1 (Jan. 2008), page 52-74.
Topik: Book-Tax Diffrences; Earnings Persistence; Accruals Cash Flows; Earnings Expectations
Fulltext: RR17.6 11(1) 0108 52-74.pdf (3.35MB)

Ketersediaan

Perpustakaan Pusat (Semanggi) Nomor Panggil: RR17.6 Non-tandon: 1 (dapat dipinjam: 0) Tandon: tidak ada

Lihat Detail Induk

Isi artikel

The research aims to examine the role of book-tax differences in indicating the persistence of earnings, acruals, and cash flows for one period ahead earnings. This study also examines whether the level of book-tax differences influences investor's assessments of future earnings persintences. The hypothesis in the alternative form are (1) pre-tax earnings persintence for firms with large (positive or negative) book-tax differences is lower than pre-tax earnings persistence for firms with small box-tax differences; (2) The persistence of accruals component of earnings for future earnings for earnings is lower for firms with large (positive or negative) book-tax differences; (3) The expectation of pre-tax earnings persistence reflected in stock prices for the accrual component of pre-tax earnings is consistent with observed persistence of accruals for firms with relatively large book-tax differences. The sample of this study was banking companies listed in Jakarta Stock Exchange (JSX) within the period of 2000-2005. The data was collected using perposive sampling method. The amount of the sample was 20 banking. The statistic method using pooled regression. The resuklts of this study showed that firms with large (positive or negative) book-tax differences have earnings and the accruals component of earnings that are less persistent than firms with small book-tax differences; and the stock prices fail fully reflect the information on the accruals component of earnings and cashflows when firm-years have large book-tax differences. )

Opini Anda

Klik untuk menuliskan opini Anda tentang koleksi ini!

Kembali