JRAM (Jurnal Riset Akuntansi Multiparadigma)
Vol 9, No 2 (2022): Desember

Book Tax Different, Kepemilikan Keluarga dan Persistensi Laba pada Perusahaan Go-Public Indonesia

Yusri Yusri (STIE Graha Kirana)
Chairina Chairina (STIE Graha Kirana)
Subambang Harsono (STIE Graha Kirana)

Article Info

Publish Date
30 Dec 2022

Abstract

The aims of this study are to examine the factors affecting book-tax difference (BTD) and analyze the influence of BTD and family ownership to earning persistence. This research use panel data with population of listed company in Indonesia Stock Exchange. The result shows significant correlation for all factors affecting BTD to BTD. Earning persistence test shows that both different value and/or sources in BTD give different implications to earning persistence. This research also find evidence that family ownership significantly influence the persistence of earning exclude when the value of BTD is large negative-coming from earning management and tax avoidance activity.

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Journal Info
JRAM (Jurnal Riset Akuntansi Multiparadigma)
Website

Abbrev

JRAM

Publisher

Universitas Islam Sumatera Utara

Subject

Economics, Econometrics & Finance Social Sciences

Description

The manuscript was written for JRAM (Jurnal Riset Akuntansi Multiparadigma) should be an original research paper either theoretically or empirically which sufficiently contributes novelty to accounting and auditing literature. This journal provides immediate open access to its content on the ...