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UEU » Scientific Articles » Akuntansi
Posted by [email protected] at 27/08/2020 09:43:17  •  465 Views


URGENSI PERSISTENSI LABA: ANTARA RELEVANSI BOOK TAX DIFFERENCE DAN KEPEMILIKAN INSTITUSIONAL PADA PERUSAHAAN INDUSTRI MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA

Created by :
AI HENDRANI ( 6565 )



SubjectLABA
PERUSAHAAN
Alt. Subject PROFIT
COMPANY
KeywordPERSISTENSI LABA

Description:

This study aim to obtain empirical evidence about book tax difference is proxied by temporer difference and institutional ownership to earning persistence in manufacturing companies on the Indonesian Stock Exchange. The method used is multiple regression analysis with program SPSS 25. The population in this study is manufacturing companies on the Indonesian Stock Exchange in 2017 until 2019. The Sampel in this research was done by purposive sampling methode, obtained as many as 67 companies used as a sampel with a predetermined criteria. The result indicate that the variable book tax difference and institutional ownership has significantly affect to earning persistence.

Contributor:
  1. Ng Husin
  2. Dadan Ramdhani
Date Create:27/08/2020
Type:Text
Format:pdf
Language:Indonesian
Identifier:UEU-Article-5_0336
Collection ID:5_0336


Source :
STATERA_Vol II_No.1_2020

Relation Collection:
Fakultas Ekonomi Bisnis

Coverage :
Civitas Akademika Universitas Esa Unggul

Rights :
@2020 Perpustakaan Universitas Esa Unggul


Publication URL :
https://digilib.esaunggul.ac.id/urgensi-persistensi-laba-antara-relevansi-book-tax-difference-dan-kepemilikan-institusional-pada-perusahaan-industri-manufaktur-yang-terdaftar-di-bursa-efek-indonesia-16183.html




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