PENGARUH LARGE POSITIVE ABNORMAL BOOK-TAX DIFFERENCES TERHADAP PERSISTENSI LABA

Nurul Aisyah Rachmawati, Dwi Martani

Abstract


The purpose of this study is to analyze the effect of Large Positive Abnormal Book-Tax Differences (LPABTD) on earnings persistence and accruals persistence. This study used unbalanced panel data of listed companies in Indonesia Stock Exchange from 2006-2011. It is hypothesized that firms with LPABTD exhibit lower earnings and accruals persistence than other firms with Large Positive Normal Book-Tax Differences (LPNBTD). The results provide evidence which is consistent with the hypotheses. It is shown that firms with LPABTD exhibit lower earnings quality than other firms with LPNBTD.

Keywords: large positive abnormal book-tax differences, large positive normal book-tax differences, earnings persistence, earnings response coefficient, accrual response coefficient

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Penelitian ini bertujuan untuk menguji pengaruh Large Positive Abnormal Book-Tax Differences (LPABTD) terhadap persistensi laba dan persistensi akrual. Penelitian ini menggunakan data panel unbalanced untuk perusahaan-perusahaan yang terdaftar di Bursa Efek Indonesia dari tahun 2006-2011. Penulis memprediksi bahwa perusahaan dengan LPABTD memiliki persistensi laba dan persistensi akrual yang lebih rendah dibandingkan perusahaan dengan Large Positive Normal Book-Tax Differences (LPNBTD). Penelitian ini memberikan hasil yang konsisten dengan hipotesis. Penemuan ini menunjukkan bahwa perusahaan yang berada dalam subsampel LPABTD memiliki kualitas laba yang lebih rendah dibandingkan dengan perusahaan yang berada dalam subsampel LPNBTD.

Kata kunci: large positive abnormal book-tax differences, large positive normal book-tax differences, earnings persistence, earnings response coefficient, accrual response coefficient


Keywords


large positive abnormal book-tax differences; large positive normal book-tax differences; earnings persistence; earnings response coefficient; accrual response coefficient

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DOI: http://dx.doi.org/10.21002/jaki.2014.07



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