Image of Pengaruh perbedaan laba akuntansi dengan laba pajak dan kepemilikan keluarga terhadap persistensi laba

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Pengaruh perbedaan laba akuntansi dengan laba pajak dan kepemilikan keluarga terhadap persistensi laba

The aims of this study are to examine the factors affecting book-tax difference (BTD) and analyze the influence of BTD and family ownership to earning persistence. This research use panel data with population of listed company in Indonesia Stock Exchange. The result shows significant correlation for all factors affecting BTD to BTD. Earning persistence test shows that both different value and/or sources in BTD give different implications to earning persistence. This research also find evidence that family ownership significantly influence the persistence of earning exclude when the value of BTD is large negative-coming from earning management and tax avoidance activity.Ada tabel

Ketersediaan

Call NumberLocationAvailable
8255PSB lt.2 - Karya Akhir1
Penerbit Depok Program Studi Akuntansi, Fakultas Ekonomi Universitas Indonesia.,
Edisi -
Subjek Family ownership
Earnings persistence
Book income
Fiscal income
ISBN/ISSN -
Klasifikasi -
Deskripsi Fisik xiv, 106 p. : il. ; 30 cm.
Info Detail Spesifik -
Other Version/Related Tidak tersedia versi lain
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