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Abstract

The purpose of this research is to analyze the effect of book-tax conformity (BTC) on earning persistence and accrual persistence. This study uses unbalanced panel data of manufacturing companies listed in Indonesia Stock Exchange during 2006-2011, which then analysed based on regression analysis. The results show that companies which applied BTC indicate lower earning persistence and accrual persistence than other companies. This suggests that the increase in BTC might reduce earnings.


Abstrak


Tujuan penelitian ini adalah untuk menganalisis pengaruh book-tax conformity (BTC) terhadap persistensi laba dan persistensi akrual. Penelitian ini menggunakan data panel tidak seimbang pada perusahaan manufaktur yang terdaftar pada Bursa Efek Indonesia tahun 2006-2011. Metode analisis data adalah regresi. Hasil menunjukkan bahwa perusahaan dengan BTC memiliki persistensi laba dan persistensi akrual yang lebih rendah dibandingkan perusahaan lain. Hal ini menunjukkan bahwa peningkatan BTC dapat mengurangi laba.

Keywords

Book-tax Conformity Persistensi laba Persistensi akrual

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