ANALISIS PENGARUH LARGE POSITIVE ABNORMAL BOOK-TAX DIFFERENCES TERHADAP EARNINGS PERSISTENCE PADA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2014-2016

UTAMA, MUHAMMAD RIZKI (2018) ANALISIS PENGARUH LARGE POSITIVE ABNORMAL BOOK-TAX DIFFERENCES TERHADAP EARNINGS PERSISTENCE PADA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2014-2016. Undergraduate thesis, UNIMED.

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Abstract

Penelitian ini bertujuan untuk mengetahui kemampuan laba sebelum pajak periode sekarang dalam menjelaskan variabelitas laba sebelum pajak pada periode berikutnya, hungungan nya inilah yang disebut Earnings Persistence. Serta untuk mengetahui kemampuan arus kas sebelum pajak dan laba dari komponen akrual sebelum pajak periode sekarang dalam menjelaskan variabelitas laba sebelum pajak periode berikutnya, hubungan antara laba dari komponen akrual inilah yang disebut Accruals Persistence. Selain itu, dalam penelitian ini juga menguji hubungan antara Large Positive Abnormal Book-Tax Differences sebagai moderasi terhadap Earnings Persistence dan Accruals Persistence. Dalam penelitian ini, populasi yang digunakan adalah seluruh perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2014-2016. Sampel yang diambil dengan menggunakan teknik purposive sampling dengan kriteria yang telah ditentukan. Dari 166 perusahaan yang terdaftar, terdapat 75 perusahaan yang memenuhi kriteria dalam pengambilan sampel. Teknik analisis pada penelitian ini menggunakan analisis regresi berganda dengan bantuan program SPSS. Hasil dari penelitian ini menunjukkan bahwa terbukti adanya persistensi laba dan persistensi akrual serta, komponen akrual periode serta komponen akrual dan arus kas lebih mampu menjelaskan variabelitas laba pada periode berikutnya. Artinya, laba dari komponen akrual lebih mampu mewakili kinerja keuangan lebih relevan. Terkait LPABTD sebagai Moderasi, baik earnings persistence maupun accruals persistence sama-sama mengindikasikan bahwa LPABTD memperlemah atau membuat laba menjadi kurang persisten, yang mengakibatkan perusahaan dengan subsampel LPABTD lebih memiliki kualitas laba yang buruk, artinya, laba dari tindak management memberikan informasi tentang kinerja keuangan yang kurang relevan.

Item Type: Thesis (Undergraduate)
Contributors:
ContributionNameNIDN/NIDK
Thesis advisorTRIADIARTI, YULITA197407011999032001
Call Number: SK-2018 AKT 118
Keywords: PERSISTENSI LABA; KUALITAS LABA; PERSISTENSI AKRUAL; KOMPONEN AKRUAL; LARGE POSITIVE ABNORMAL BOOK-TAX DIFFERENCES; EARNINGS MANAGEMENT; TAX MANGEMENT
Subjects: H Social Sciences > HJ Public Finance > HJ2240 Revenue. Taxation. Internal revenue
Divisions: Fakultas Ekonomi > Akuntansi
Depositing User: astina hartono lubis
Date Deposited: 22 Oct 2018 10:26
URI: http://digilib.unimed.ac.id/id/eprint/31052

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