Earnings Management and Different Tax Book To Explain Earnings Persistency

  • Ni Ketut Lely Aryani Merkusiwati Fakultas Ekonomi dan Bisnis, Universitas Udayana, Indonesia
  • I Gusti Ayu Eka Damayanthi Fakultas Ekonomi dan Bisnis, Universitas Udayana, Indonesia

Abstract

The study aims to test the direct and indirect effects of earnings management on earnings persistence through different tax books. Opportunistic earnings management results can reduce persistence of accruals. A decrease in accrual persistence will reduce earnings persistence. Different book tax variable was added as an alternative explanation. Earnings management can increase the book tax different reported by the company. A high tax different book can also reduce earnings persistence. A high tax different book is a signal of poor earnings quality. The population of this study is companies listed on the Indonesia Stock Exchange. The sample of this research is manufacturing companies listed on the Indonesia Stock Exchange in 2012-2018. Data analysis methods used in this study were descriptive statistics and path analysis. The path analysis results prove that there is an indirect effect of earnings management on earnings persistence through different tax books. The results of the study prove that there is no direct influence of earnings management on earnings persistence.
Keywords: Book Tax Different; Earnings Management; Earnings Persistency. 

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Published
2020-01-14
How to Cite
MERKUSIWATI, Ni Ketut Lely Aryani; DAMAYANTHI, I Gusti Ayu Eka. Earnings Management and Different Tax Book To Explain Earnings Persistency. E-Jurnal Akuntansi, [S.l.], p. 202 - 211, jan. 2020. ISSN 2302-8556. Available at: <https://ojs.unud.ac.id/index.php/Akuntansi/article/view/55940>. Date accessed: 22 jan. 2020.
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