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Research title and researcher
Research title : Pengaruh Book Tax Differences dan Arus Kas terhadap Persistensi Laba yang Dimoderasi dengan Laba Akrual (Studi Kasus pada Perusahaan Industri Kimia dan Farmasi yang terdaftar di BEI Tahun 2010-2014) || Konferensi Ilmiah Akuntansi IV; ISBN 978-602-70083-4-2; 2-3 Maret 2017; Hal. 76
Researcher : Dika Ayu Ningtyas, Indra Wijaya
Keywords : Book Tax Difference, Cash Flow, Earnings Persistence, Accrual Earnings
Abstract

The research aimed to examine the effect of book tax differences as measured by deferred tax expense, large book tax differences and cash flow as measured by operating pre-tax cash flow on earnings persistence as measured by pre-tax book income next year with accrual earnings as a moderating variable measured by pre-tax accrual. This research was conducted on ten companies manufacturing chemical and pharmaceutical industries listed in BEI in 2010 – 2014 and used multiple linear regression analysis method. The result of this research showed that all of the independent variables with moderating variable in this research influenced by earnings persistence simultaneously, while partially only pre-tax cash flow and deferred tax expense to the accrual earnings moderation influenced by earnings persistence.

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