Beranda > ekonomi, perpajakan > Hubungan Perbedaan Laba Akuntansi dan Laba Pajak dengan Perilaku Manajemen Laba dan Persistensi Laba (SNA 12)

Hubungan Perbedaan Laba Akuntansi dan Laba Pajak dengan Perilaku Manajemen Laba dan Persistensi Laba (SNA 12)

SANTI ARYN WIRYANDARI
YULIANTI
UNIVERSITAS INDONESIA

ABSTRACT

The focus of this study is to see the relationship between book-tax income differences and the quality of earnings. Using Earnings Distribution model (Burghstahler & Dichev, 1997), we find that companies in Indonesia are practicing earnings management to avoid reporting losses. This earnings management activity further tested using the Deferred Tax Expense as a mean of prediction. We find that Deferred Tax Expense has no significant relationship with the earnings management activity, therefore can’t be used to predict earnings management activity. We also examine the other earnings quality measurement, namely earnings persistence. Using book-tax income, we tested whether positive book-tax differences can be used to measure earnings persistence. We find that companies with large positive book-tax differences have significantly less persistent earnings, accruals and cash flows. Therefore this research finds that book-tax income difference has the ability to detect earnings quality, which is the persistence of future earnings.

Key words: Book-tax difference, deferred tax expense, earnings management, earnings persistance

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  1. Agustus 2, 2010 pukul 8:40 pm

    wah anak akuntansi ya,ane ga mudeng,hehehe

  2. rubahpertapa
    Agustus 3, 2010 pukul 1:58 pm
  3. nicholas dimas
    Agustus 23, 2010 pukul 11:24 am
  4. willy
    Agustus 30, 2010 pukul 3:16 pm
  5. eko
    Agustus 31, 2010 pukul 2:08 pm
  6. Maya
    September 16, 2010 pukul 11:48 am
  7. selmi
    Maret 24, 2011 pukul 11:35 pm

    boleh download ga? bisa kirim ke thuz_thuz@hotmail.com… tq

  8. Siska Pradina
    Juli 29, 2011 pukul 4:04 pm

    bisa di download ga? mau dong tolong kirim ke email ini cubby_shesca@yahoo.co.id
    terima kasih

    • Juli 30, 2011 pukul 8:04 am

      Bisa, silakan sedoot saja. link nya sudah ada di atas.

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