PENGARUH KEPEMILIKAN MANAJERIAL DAN BOOK TAX DIFFERENCES PADA PERSISTENSI LABA

  • Fitria Jumiati
  • Ni Made Dwi Ratnadi Fakultas Ekonomi dan Bisnis Universitas Udayana, Bali, Indonesia

Abstract

Reported earnings reports expected quality. Earnings quality is free from income disctionary accruals. Earnings persistence is one component of the quality of their earnings. Managerial ownership and book tax differences are expected to show earnings quality. The annual financial statements for the 2008-2011 term manufacturing companies listed on the Indonesian Stock Exchange selected as the sample. Purposive sampling selected as the sampling technique while multiple regression is used as a data analysis tool. The results showed that managerial ownership has a positive effect on earnings persistence, and while the book tax differences. Large positive book tax differences and large negative book tax differences effect on the persistence of earnings, the large positive book tax differences/large negative book tax differences lower earnings persistence than small book tax differences.


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Published
2014-08-15
How to Cite
JUMIATI, Fitria; RATNADI, Ni Made Dwi. PENGARUH KEPEMILIKAN MANAJERIAL DAN BOOK TAX DIFFERENCES PADA PERSISTENSI LABA. E-Jurnal Akuntansi, [S.l.], v. 8, n. 2, p. 91-101, aug. 2014. ISSN 2302-8556. Available at: <https://ojs.unud.ac.id/index.php/akuntansi/article/view/8026>. Date accessed: 21 nov. 2024.
Section
Articles

Keywords

earnings persistence, management ownership, book tax differences