Peran Component Of Accrual Earnings dalam Memoderasi Book Tax Differences, Arus Kas Operasi, Leverage terhadap Earnings Persistence

Ajhuri, Turaichan (2020) Peran Component Of Accrual Earnings dalam Memoderasi Book Tax Differences, Arus Kas Operasi, Leverage terhadap Earnings Persistence. Undergraduate thesis, STIE Perbanas Surabaya.

[img]
Preview
Text
ARTIKEL ILMIAH.pdf

Download (1MB) | Preview
[img]
Preview
Text
COVER.pdf

Download (2MB) | Preview
[img]
Preview
Text
BAB I.pdf

Download (926kB) | Preview
[img]
Preview
Text
BAB II.pdf

Download (1MB) | Preview
[img] Text
BAB III.pdf
Restricted to Registered users only

Download (1MB)
[img] Text
BAB IV.pdf
Restricted to Registered users only

Download (1MB)
[img]
Preview
Text
BAB V.pdf

Download (1MB) | Preview
[img]
Preview
Text
LAMPIRAN.pdf

Download (7MB) | Preview

Abstract

Earnings persistence is component of earnings quality. This research aims to determine the effect component of accrual earnings ini moderating book tax differences, operating cash flows, leverage toward earnings persistence. book tax differences variable is projected with book tax differences (permanent differences), book tax differences (temporary differences), large positive book tax differences, large negative book tax differences, small book tax differences variable because of the differences between accounting and fiscal policy. The population in this study all sector companies listed on indonesian stock exchange during 2014 to 2018. The sample selection technique used is purposive sampling and 203 companies that are included within five-years period in order to get 1015 samples were observed. The method of data analysis used in this research is multiple linear regression and moderated regression analysis using the software IBM SPSS 26. The result showed that the book tax differences (permanent differences), book tax differences (temporary differences), large positive book tax differences, large negative book tax differences, operating cash flows, leverage, and component of accrual earnings effect on earnings persistence and small book tax differences did not effect the earnings persistence. While the moderating results showed that the book tax differences (permanent differences), book tax differences (temporary differences), operating cahs flows, and leverage moderating by component of accrual earnings effect on earnings persistence and large positive book tax differences, large negative book tax differences, small book tax differences which are moderating by the component of accrual earnings did not have any effect on earnings persistence. Keyword: Book Tax Differences (Permanent Differences), Book Tax Differences (Temporary Differences), Large Positive Book Tax Differences, Large Negative Book Tax Differences, Small Book Tax Difference, operating cash flows, Leverage, Component Of Accrual Earnings, Earnings Persistence

Item Type: Thesis (Undergraduate)
Subjects: 600 - TECHNOLOGY > 650 - 659 MANAGEMENT & PUBLIC RELATIONS > 657 - ACCOUNTING > 657.46 - TAX ACCOUNTING
Divisions: Bachelor of Accountancy
Depositing User: TURAICHAN AJHURI
Date Deposited: 29 Jun 2020 23:19
Last Modified: 29 Jun 2020 23:19
URI: http://eprints.perbanas.ac.id/id/eprint/6705

Actions (login required)

View Item View Item