STATERA: Jurnal Akuntansi dan Keuangan
Vol 2 No 1 (2020)

Urgensi Persistensi Laba

Ng Husin (STIE Putra Perdana Indonesia)
Ai Hendrani (Universitas Esa Unggul)
Dadan Ramdhani (Universitas Sultan Ageng Tirtayasa)
Popong Suryani (STIE Putra Perdana Indonesia)

Article Info

Publish Date
29 Apr 2020

Abstract

This study aim to obtain empirical evidence about book tax difference is proxied by temporer difference and institutional ownership to earning persistence in manufacturing companies on the Indonesian Stock Exchange. The method used is multiple regression analysis with program SPSS 25. The population in this study is manufacturing companies on the Indonesian Stock Exchange in 2017 until 2019. The Sampel in this research was done by purposive sampling methode, obtained as many as 67 companies used as a sampel with a predetermined criteria. The result indicate that the variable book tax difference and institutional ownership has significantly affect to earning persistence.

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Journal Info
STATERA: Jurnal Akuntansi dan Keuangan
Website

Abbrev

statera

Publisher

Universitas Matana

Subject

Economics, Econometrics & Finance

Description

STATERA, Jurnal Akuntansi dan Keuangan adalah publikasi ilmiah untuk tema kajian dalam keilmuan akuntansi dan keuangan. STATERA, Jurnal Akuntansi dan Keuangan dipublikasikan dua kali dalam setahun pada bulan April dan Oktober oleh Program Studi Akuntansi, Fakultas Ekonomi, Bisnis dan Ilmu Sosial, ...