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Analisis Pengaruh Book Tax Conformity Terhadap Hubungan Antara Earnings Masa Kini Dengan Future Cash Flow Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Pada Tahun 2012-2015
Bibliografi
Author:
PRATIWI, AQSA INTAN
;
Madyakusumawati, Synthia
(Advisor)
Topik:
Book Tax Conformity
;
Earnings
;
Future Cash Flow
Bahasa:
(ID )
Penerbit:
Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Unika Atma Jaya
Tempat Terbit:
Jakarta
Tahun Terbit:
2018
Jenis:
Theses - Undergraduate Thesis
Fulltext:
Aqsa Intan Pratiwi’s Undergraduate Theses.pdf
(604.25KB;
40 download
)
Abstract
The purpose of this research is to find out if book tax conformity has impact to relation of current earnings and future cash flow in manufacturing companies that listed on BEI period of 2012-2015. The author did the research because there are two different opinions about the impact of changing on book tax conformity and earnings quality. First, there said that if book conformity is increasing so the earnings quality would increase. But on the other hand, if the impact of changing is increasing then earnings quality would decrease. The methods of this research are statistic descriptive method and multiple linear regression analysis to find out the impact of book tax conformity and relation between current earnings and future cash flow. Total data used for this research are 316 data from 123 manufacturing companies. The conclude of this research with result that there is no proof of significant impact on book tax conformity to relation of current earnings and future cash flow from sample that the author use.
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