Ridwan, Ary (2015) Analisis book tax differences terhadap persistensi laba: Studi empiris pada perusahaan yang terdaftar di Jakarta Islamic Index tahun 2011-2013. Undergraduate thesis, Universitas Islam Negeri Maulana Malik Ibrahim.
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Text (Abstract: English)
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Text (Abstract: Arabic)
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Text (References)
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Text (Summary)
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Abstract
INDONESIA:
Penelitian ini bertujuan untuk menganalisis pengaruh book tax differences terhadap persistensi laba. Variabel independen yang digunakan dalam penelitian ini adalah perbedaan temporer dan perbedaan permanen yang merupakan proksi dari book tax differences, sedangkan variabel dependennya adalah persistensi laba.
Populasi pada penelitian ini adalah perusahaan yang terdaftar di Jakarta Islamic Index tahun 2011-2013. Teknik pengambilan sampel pada penelitian ini dilakukan dengan metode purposive sampling dengan kriteria-kriteria yang telah ditentukan. Berdasarkan metode purposive sampling, sampel yang diperoleh sebanyak 33 perusahaan. Metode analisis yang digunakan untuk menguji pengaruh variabel independen terhadap variabel dependen adalah regresi berganda.
Hasil penelitian ini menunjukkan bahwa: (1) perbedaan temporer berpengaruh secara signifikan dengan arah negatif terhadap persistensi laba; (2) perbedaan permanen berpengaruh secara signifikan dengan arah positif terhadap persistensi laba.
ENGLISH:
This study aims to analyze the influence of book tax differences toward earning persistance. Independent variables used in this study are temporary differnces and permanent differences which are proxy of book tax differences, while the dependent variable is earning persistence.
The population of this study is a company listed Jakarta Islamic Index in 2011-2013. The sampling technique used in this study is purposive sampling using determined criteria. Based on purposive sampling method, the total of sample obtained are 33 companies. The analysis method used to test the independent variables influence the dependent variable is the multiple regression.
The result of this study proves that: (1) the temporary differences influential significantly with a negative direction on earning persistance; (2) the permanent differences influential significantly with a positive direction on earning persistence.
| Item Type: | Thesis (Undergraduate) | ||||||
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| Supervisor: | Oktaviana, Ulfi Kartika | ||||||
| Contributors: |
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| Keywords: | Book Tax Differences; Perbedaan Temporer; Perbedaan Permanen; Persistensi Laba; Temporary Differences; Permanent Differences; Earning Persistance | ||||||
| Subjects: | 15 COMMERCE, MANAGEMENT, TOURISM AND SERVICES > 1501 Accounting, Auditing and Accountability > 150103 Financial Accounting | ||||||
| Departement: | Fakultas Ekonomi > Jurusan Akuntansi | ||||||
| Location: | 150103 | ||||||
| Depositing User: | Indar Erdiana | ||||||
| Date Deposited: | 08 Sep 2015 10:03 | ||||||
| Last Modified: | 08 Sep 2015 10:03 | ||||||
| URI: | http://etheses.uin-malang.ac.id/id/eprint/1586 |
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