Pengaruh kepemilikan institusional, komisaris independen, kualitas audit, komite audit dan book tax difference persistensi laba: Studi kasus pada perusahaan yang terdaftar di indeks LQ45 periode 2012-2015

INDONESIA:

Penelitian ini bertujuan untuk menguji pengaruh dari kepemilikan institusional, komisaris independen, komite audit dan kualitas audit serta book tax difference terhadap persistensi laba. Sampel yang digunakan dalam penelitian ini adalah perusahaan yang terdaftar di Indeks LQ45 Bursa Efek Indonesia (BEI) selama periode 2012-2015. Total sampel berjumlah 9 perusahaan dengan menggunakan teknik purposive sampling. Metode analisis data menggunakan regresi berganda dengan program SPSS16. Hasil dari penelitian ini menunjukkan variabel independen secara bersama-sama berpengaruh terhadap persistensi laba, sehingga semakin tinggi tingkat dari variabel kepemilikan institusional, komisaris independen, komite audit dan kualitas audit serta book tax difference maka laba akan semakin persisten. Sedangkan terdapat pengaruh antara variable Kepemilikan Institusional terhadap Persistensi Laba. Variable Komisaris Independen juga berpengaruh terhadap Persistensi Laba. Variable Komite Audit memiliki pengaruh terhadap Persistensi Laba, namun variable Kualitas Audit tidak berpengaruh terhadap Persistensi Laba. Dan variable Book-Tax Difference memiliki pengaruh terhadap Persistensi Laba.

ENGLISH:

This study aims to find out the influence of institutional ownership, independent commissioners, audit committee and audit quality and book tax difference concern into persistence of earnings. Sample of this research use companies listed on the Indonesia stock exchange LQ45 Index (IDX) during the period of 2012-2015. Samples of this research are 9 companies using a purposive sampling technique. Methods of data analysis using multiple regression with the program SPSS16. The results of this research show that independent variable effect on persistence of earnings simultaneously, so, if the higher the level of institutional ownership variables, independent Commissioners, audit committee and audit quality and book tax difference then the profit of persistence will be more persistent. While there are influences between Institutional Ownership variable toward to earnings of persistence. Variable independent Commissioner is also influence toward to earnings of persistence. The variable of audit committee influence toward to persistence of earnings, but the variable audit quality does not affect to persistence of earnings. And variable of Book-Tax Difference has influence toward to persistence of earnings.