Pengaruh Perbedaan Laba Akuntansi dan Laba Pajak terhadap Manajemen Laba dan Persistensi Laba

Achmad Fajri • Sekar Mayangsari
Journal article Media Riset Akuntansi, Auditing & Informasi • April 2012

Abstract

This study was conducted to examine the effect of book tax-differences in indicating the earnings persistence by first testing whether the listed companies manage theirearnings to avoid losses. The number of samples used in this study is 79 firms to examine earnings management, and 26 firms to examine earnings persistence. The results show that samples manage their earnings to avoid losses. In addition, it is evident that the deferred tax expense and accruals jointly influence positively on the probability the company do earnings management. Partially large book-tax differences, operating cash flow, earnings and profit effect significantly on earnings persistence.The results also show that companies with large positive book tax differences are shown to have lower earnings persistence than firms with small book tax differences. Moreover, companies with large positive book-tax differences show that the persistence of accruals for future earnings is lower than small firms with positive book-tax differences.

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Media Riset Akuntansi, Auditing & Informasi

Media Riset Akuntansi Auditing dan Informasi (MRAAI) diterbitkan oleh Lembaga Penerbit Fakultas E... see more