Analisis pengaruh manajemen laba dan penghindaran pajak terhadap persistensi laba pada perusahaan yang memiliki large positive temporary book tax difference = Analysis on the influence of earnings management and tax avoidance toward earnings persistence at company which have large positive temporary book tax difference
| Main Author: | Toruan, Lisa F. Lumban, author |
|---|---|
| Format: | Bachelors |
| Terbitan: |
, 2013
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| Subjects: | |
| Online Access: |
http://lib.ui.ac.id/file?file=digital/20346746-S46799-Lisa F. Lumban Toruan.pdf |
Daftar Isi:
- Tujuan penelitian ini adalah untuk menguji pengaruh manajemen laba dan penghindaran pajak terhadap persistensi laba dan akrual pada perusahaan yang memiliki large positive book temporary book-tax difference. Hasil penelitian menunjukkan bahwa perusahaan dengan large positive temporary book-tax difference, memiliki persistensi laba lebih rendah pada subsampel manajemen laba dibandingkan dengan subsampel BASE. Sampel penelitian terdiri dari 61 perusahaan-tahun pada industri manufaktur pada tahun 2007-2011. <hr> This research aims to examine influence of earnings management and tax avoidance toward earnings persistence and accrual persistence at company which have large positive temporary book-tax difference. The results is for the firmyears with large positive book-tax difference, the persistence of earnings is lower for the earnings management subsample than for the BASE subsample. Sample consist of 61 firm-years from manufacturing industry in the year 2007-2011.