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All Journal BALANCE: Jurnal Akuntansi, Auditing dan Keuangan
Feidy, Cathlin
Fakultas Ekonomi dan Bisnis Universitas Katolik Indonesia Atma Jaya
Economics, Econometrics & Finance Education Social Sciences

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ANALISIS PENGARUH BOOK-TAX CONFORMITY TERHADAP PERSISTENSI LABA Feidy, Cathlin; Madya, Synthia
BALANCE: Jurnal Akuntansi, Auditing dan Keuangan Vol 14 No 2 (2017): Jurnal Akuntansi, Auditing dan Keuangan : BALANCE
Publisher : Fakultas Ekonomi dan Bisnis Universitas Katolik Indonesia Atma Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (533.84 KB) | DOI: 10.25170/balance.v14i2.67

Abstract

The difference between accounting earnings and taxable income in the research have been debated extensively. The difference raises two different perspectives, proponents of increased book-tax conformity argue that tax compliance will increase and earnings quality will improve. Opponents argue  that earnings quality will decline. The objective of this research is to analyze and to obtain empirical evidence about the effect of book-tax conformity on earnings persistence in manufacturing companies which is listed on Indonesian Stock Exchange (IDX) in 2010-2014. This research’s data is obtained from company’s audited financial statements that have been published. This research has a total of 340 samples. Hypothesis examination in this research is done by using linear regression analysis method. The hypothesis examination uses loss and earnings variance as control variables. Result of the hypothesis examination shows that book-tax conformity effects the earnings persistence, consistent with the research’s hypothesis, and the effect is positive. It means that higher book-tax conformity may result in higher earnings persistence. The result also shows that loss is less persistence and earnings variance is not effect the earnings persistence.
Co-Authors Madya, Synthia