PENGARUH LARGE POSITIVE BOOK TAX DIFFERENCES, LARGE NEGATIF BOOK TAX DIFFERENCES DAN SMALL BOOK TAX DIFFERENCES TERHADAP PERSISTENSI LABA DENGAN LABA AKRUAL SEBAGAI VARIABEL MODERASI

Abstract

This study aims to test empirically the influence of large positive book tax
differences, large negative book tax differences and small book tax differences to
earnings persistence with accrual earnings as an moderation variable on the
manufacturing company listed in Indonesia Stock Exchange during periode 2015-
2018. The population of this research is all of manufacturing company listed in
Indonesia Stock Exchange during periode 2015-2018 with total sample of 37
companies. Data analysis technique in this research using multiple regression. The
result of research is divided into 4 sections. Section 1, large positive book tax
differences and small book tax differences effects earnings persistence. Section 2,
large negative book tax differences not effects earnings persistence. Section 3, large
positive book tax differences and small book tax differences effects earnings
persistence with accrual earnings as an moderation variable. Section 4, large
negative book tax differences not effects earnings persistence with accrual earnings
as an moderation variable.