Pengaruh Book Tax Difference, Leverage dan Akrual terhadap Persistensi Laba pada Perusahaan Manufaktur

Afifah, Wiwit (2020) Pengaruh Book Tax Difference, Leverage dan Akrual terhadap Persistensi Laba pada Perusahaan Manufaktur. Undergraduate thesis, STIE Perbanas Surabaya.

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Abstract

The purpose of this study is to examine the effect of book tax difference, leverage and accrual on earnings persistence on manufacturing companies listed on the Indonesia Stock Exchange period 2016 - 2018. Variables Independent in this study are book tax difference, leverage and accrual , the dependent variable in this study is earnings persistence. The sample of this study was taken from the Indonesia Stock Exchange website. The sampling technique in this study used purposive sampling technique to obtain 291 samples. The analysis technique used in this study is multiple linear regression with SPSS version 23.0. The results of this study accrual affect the earnings persistence while book tax difference and leverage have no effect on earnings persistence..

Item Type: Thesis (Undergraduate)
Subjects: 600 - TECHNOLOGY > 650 - 659 MANAGEMENT & PUBLIC RELATIONS > 657 - ACCOUNTING > 657.042 - FINANCIAL ACCOUNTING
Divisions: Bachelor of Accountancy
Depositing User: WIWIT AFIFAH
Date Deposited: 29 Mar 2021 15:03
Last Modified: 29 Mar 2021 15:03
URI: http://eprints.perbanas.ac.id/id/eprint/7570

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