Detail Analisis Pengaruh Tingkatbook-Tax Conformity Terhadap Persistensi Laba: Studi Empiris Pada Perusahaan Jasa Yang Terdaftar Di Bursa Efek Indonesia Periode 2010-2014 Bibliografi Author: YANTI, DEFI ; Madyakusumawati, Synthia (Advisor) Topik: Book-Tax Conformity Andearnings Persistence Bahasa: (ID )     Penerbit: Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Unika Atma Jaya     Tempat Terbit: Jakarta    Tahun Terbit: 2017     Jenis: Theses - Undergraduate Thesis Fulltext: Defi Yanti’S Undergraduate Theses.pdf (702.05KB; 223 download) Ketersediaan Perpustakaan Pusat (Semanggi) Nomor Panggil: FEA-7059 Non-tandon: tidak ada Tandon: 1  Lihat Detail Induk Abstract Calls for eliminating differences between accounting earnings and taxable income in the US have been debated extensively. Proponents of increased book-tax conformity argue that tax compliance will increase and earnings quality will improve. Opponents argue that earnings quality will decline, because the purpose of financial reporting and tax reporting are different. This research is made to examine the effect of book-tax differences and earnings quality. Book-tax differences is measured by the degree of book-tax conformity and earnings quality is measured by earnings persistence. Testing model is done by simple linear regression analysis, with data from 153 service sector listed companies in Indonesia Stock Exchangem period 2010-2014.Double regression linear analysis result shows that the degree of book-tax conformity has an effect on earnings persistence and the effect is positive. It means that higher degree of book-tax conformity results in higher earnings persistence. Moreover, the result also shows that loss has a negative effect on earnings persistence and earnings variance has positive effect on earnings persistence. Opini Anda Klik untuk menuliskan opini Anda tentang koleksi ini! Lihat Sejarah Pengadaan  Konversi Metadata   Kembali

Copyright © 2006, 2007 Unika Atma Jaya, all rights reserved