Urgensi Persistensi Laba
| Main Authors: | Husin, Ng, Hendrani, Ai, Ramdhani, Dadan, Suryani, Popong |
|---|---|
| Format: | Article info application/pdf Journal |
| Bahasa: | ind |
| Terbitan: |
Universitas Matana
, 2020
|
| Online Access: |
http://library.matanauniversity.ac.id/ojs/index.php/statera/article/view/86 http://library.matanauniversity.ac.id/ojs/index.php/statera/article/view/86/56 |
| ctrlnum |
article-86 |
|---|---|
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<dc schemaLocation="http://www.openarchives.org/OAI/2.0/oai_dc/ http://www.openarchives.org/OAI/2.0/oai_dc.xsd"><title lang="en-US">Urgensi Persistensi Laba</title><title lang="id-ID">Urgensi Persistensi Laba</title><creator>Husin, Ng</creator><creator>Hendrani, Ai</creator><creator>Ramdhani, Dadan</creator><creator>Suryani, Popong</creator><description lang="en-US">This study aim to obtain empirical evidence about book tax difference is proxied by temporer difference and institutional ownership to earning persistence in manufacturing companies on the Indonesian Stock Exchange. The method used is multiple regression analysis with program SPSS 25. The population in this study is manufacturing companies on the Indonesian Stock Exchange in 2017 until 2019. The Sampel in this research was done by purposive sampling methode, obtained as many as 67 companies used as a sampel with a predetermined criteria. The result indicate that the variable book tax difference and institutional ownership has significantly affect to earning persistence.</description><description lang="id-ID">This study aim to obtain empirical evidence about book tax difference is proxied by temporer difference and institutional ownership to earning persistence in manufacturing companies on the Indonesian Stock Exchange. The method used is multiple regression analysis with program SPSS 25. The population in this study is manufacturing companies on the Indonesian Stock Exchange in 2017 until 2019. The Sampel in this research was done by purposive sampling methode, obtained as many as 67 companies used as a sampel with a predetermined criteria. The result indicate that the variable book tax difference and institutional ownership has significantly affect to earning persistence.</description><publisher lang="en-US">Universitas Matana</publisher><date>2020-04-29</date><type>Journal:Article</type><type>Other:info:eu-repo/semantics/publishedVersion</type><type>Journal:Article</type><type>File:application/pdf</type><identifier>http://library.matanauniversity.ac.id/ojs/index.php/statera/article/view/86</identifier><identifier>10.33510/statera.2020.2.1.1-8</identifier><source lang="en-US">STATERA: Jurnal Akuntansi dan Keuangan; Vol 2 No 1 (2020); 1-8</source><source lang="id-ID">STATERA: Jurnal Akuntansi dan Keuangan; Vol 2 No 1 (2020); 1-8</source><source>2656-9426</source><source>2656-9418</source><source>10.33510/statera.2020.2.1</source><language>ind</language><relation>http://library.matanauniversity.ac.id/ojs/index.php/statera/article/view/86/56</relation><rights lang="en-US">Copyright (c) 2020 STATERA: Jurnal Akuntansi dan Keuangan</rights><rights lang="en-US">http://creativecommons.org/licenses/by-sa/4.0</rights><recordID>article-86</recordID></dc>
|
| language |
ind |
| format |
Journal:Article Journal Other:info:eu-repo/semantics/publishedVersion Other File:application/pdf File Journal:Journal |
| author |
Husin, Ng Hendrani, Ai Ramdhani, Dadan Suryani, Popong |
| title |
Urgensi Persistensi Laba |
| publisher |
Universitas Matana |
| publishDate |
2020 |
| url |
http://library.matanauniversity.ac.id/ojs/index.php/statera/article/view/86 http://library.matanauniversity.ac.id/ojs/index.php/statera/article/view/86/56 |
| contents |
This study aim to obtain empirical evidence about book tax difference is proxied by temporer difference and institutional ownership to earning persistence in manufacturing companies on the Indonesian Stock Exchange. The method used is multiple regression analysis with program SPSS 25. The population in this study is manufacturing companies on the Indonesian Stock Exchange in 2017 until 2019. The Sampel in this research was done by purposive sampling methode, obtained as many as 67 companies used as a sampel with a predetermined criteria. The result indicate that the variable book tax difference and institutional ownership has significantly affect to earning persistence. |
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