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Hasil Pencarian

Ditemukan 2 dokumen yang sesuai dengan query
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Nurul Aisyah Rachmawati
Pengaruh large positive abnormal book-tax differences terhadap persistensi laba
" The purpose of this study is to analyze the effect of Large Positive Abnormal Book-Tax Differences (LPABTD) on earnings persistence and accruals persistence. This study used unbalanced panel data of listed companies in Indonesia Stock Exchange from 2006-2011. It is hypothesized that firms with LPABTD exhibit lower earnings and accruals persistence than other firms with Large Positive Normal Book-Tax Differences (LPNBTD). The results provide evidence which is consistent with the hypotheses. It is shown that ... "
Universitas Trilogi, 2014
J-Pdf
Artikel Jurnal  Universitas Indonesia Library
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Dimas Prasetya Wardana
Pengaruh book tax differences dan struktur kepemilikan terhadap relevansi laba = The influence of book tax differences and ownership structure on value relevance of earning
" Penelitian ini bertujuan menguji pengaruh book-tax differences dan struktur kepemilikan terhadap relevansi laba. Book-tax differences dibagi menjadi normal dan abnormal book tax differences. Struktur kepemilikan yang diuji adalah kepemilikan keluarga dan kepemilikan institusional. Hasil penelitian menunjukkan normal book tax differences tidak mempengaruhi relevansi laba, abnormal book tax differences signifikan berpengaruh negatif terhadap relevansi laba, kepemilikan keluarga dan institusional berpengaruh positif terhadap relevansi laba. ......This study aimed to test the influence of book tax differences and ... "
Depok: Fakultas Ekonomi dan Bisnis Universitas Indonesia, 2014
S56575
UI - Skripsi Membership  Universitas Indonesia Library