Digital Library: No conditions. Results ordered -Date Deposited. 2024-03-28T17:28:31ZEPrintshttp://digilib.unila.ac.id/images/sitelogo.pnghttp://digilib.unila.ac.id/2018-10-03T03:46:47Z2018-10-03T03:46:47Zhttp://digilib.unila.ac.id/id/eprint/33245This item is in the repository with the URL: http://digilib.unila.ac.id/id/eprint/332452018-10-03T03:46:47ZANALISIS PENGARUH BOOK-TAX DIFFERENCE TEMPORER, BOOK-TAX DIFFERENCE PERMANEN, TINGKAT HUTANG, DAN VOLATILITAS PENJUALAN TERHADAP PERSISTENSI LABA (Studi Empiris pada Perusahaan yang Terdaftar di Bursa Efek Indonesia Tahun 2011-2016)Penelitian ini bertujuan untuk mengetahui pengaruh book-tax difference temporer, book-tax difference permanen, tingkat hutang, dan volatilitas penjuala terhadap persistensi laba . Populasi penelitian ini adalah seluruh perusahaan yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2011 – 2016. Metode sampling menggunakan metode purposive sampling dengan jumlah total perusahaan sampel sebanyak 149 perusahaan. Hasil penelitian ini menunjukan bahwa variabel independen dapat menjelaskan variabel dependennya sebesar 6,4%; 93,6% lainnya dijelaskan oleh faktor – faktor lain. Hasil penelitian ini menunjukan bahwa book-tax difference temporer berpengaruh negatif signifikan terhadap persistensi laba. Variabel book-tax difference permanen berpengaruh positif signifikan terhadap persistensi laba sedangkan variabel tingkat hutang dan volatilitas penjualan tidak berpengaruh terhadap persistensi laba.
Kata Kunci : Book-Tax Difference Temporer, Book-Tax Difference Permanen, Tingkat Hutang, Volatilitas Penjualan, dan Persistensi Laba.
abstract
This study aims to determine the effect of temporary book-tax difference, permanent book-tax difference, leverage, and sales volatility toward Earnings Persistence. The population of this study were all companies listed on the Indonesia Stock Exchange (IDX) in 2011-2016. The sampling method used purposive sampling method with a total number of companies sampled as many as 149 companies. The research showed that the independent variables can explain the dependent variable at 6.4%; while the rest 93.6% is explained by other factors. The results of this study indicate that the temporary book-tax difference has a significant negative effect on earnings persistence. The variable of permanent book-tax difference has a significant positive effect on earnings persistence while leverage and sales volatility does not affect earnings persistence.
Keywords: Temporary Book-Tax Difference, Permanent Book-Tax Difference, Leverage, Sales Volatility, and Profit Persistence1411031109 REZIKA FARAH SABILArechakifarah@yahoo.com