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All Journal JURNAL AKUNTANSI DAN AUDITING Prosiding PESAT Jurnal Riset Akuntansi dan Keuangan Jurnal Akuntansi dan Keuangan Indonesia
Dwi Martani
Fakultas Ekonomi dan Bisnis, Universitas Indonesia Jl. Dr. Sumitro Djojohadikusumo (Lkr. Kampus Raya)), Depok
Economics, Econometrics & Finance Education

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PENGARUH LARGE POSITIVE ABNORMAL BOOK-TAX DIFFERENCES TERHADAP PERSISTENSI LABA Rachmawati, Nurul Aisyah; Martani, Dwi
Jurnal Akuntansi dan Keuangan Indonesia Vol. 11, No. 2
Publisher : UI Scholars Hub

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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.
Co-Authors A.A. Ketut Agung Cahyawan W Anindhita, Anggara A. Anindhita, Anggara A. Azolla Degita Azis Debby Fitriasari Fitriany Fitriany, Fitriany Hilda Rosietta, Hilda Ilha Refyal Marganingsih, Arywarti Marganingsih, Arywarti Oktavia Oktavia Oktaviani, Intan Herlina Oktaviani, Intan Herlina Persada, Aulia Eka Persada, Aulia Eka Rachmawati, Nurul Aisyah Rahfiani Khairurizka Sidharta Utama Tb. M. Yusuf Khudri Teguh I. Maulana Zulma, Gandy Wahyu Maulana