Book Tax Differences dan Kualitas Data

This study aims to obtain emprical evidence about differences in accounting profit and taxable income (book tax differences)is proxied by permanent differences and temporary differences on earnings quality proxied by earnings response coefficients (ERC).The method used is descriptive analysis with m...

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Bibliographic Details
Main Authors:	Diana Sari, Ina Desna Dwi Lyana
Format:	Article
Language:	English
Published:	University of Brawijaya 2015-12-01
Series:	Jurnal Akuntansi Multiparadigma
Subjects:	Perbedaan permanen Perbedaan temporer Kualitas laba
Online Access:	http://jamal.ub.ac.id/index.php/jamal/article/view/329/pdf

id	doaj-2bcc5e679f2443baba9371cd91fd100c
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spelling	doaj-2bcc5e679f2443baba9371cd91fd100c2020-11-24T21:27:44ZengUniversity of BrawijayaJurnal Akuntansi Multiparadigma2086-76032089-58792015-12-0163399411Book Tax Differences dan Kualitas DataDiana Sari0Ina Desna Dwi Lyana1Universitas WidyatamaUniversitas WidyatamaThis study aims to obtain emprical evidence about differences in accounting profit and taxable income (book tax differences)is proxied by permanent differences and temporary differences on earnings quality proxied by earnings response coefficients (ERC).The method used is descriptive analysis with multiple regression analysis. The population in this study are manufacturing companies listed in Indonesia Stock Exchange in 2010-2012. The results showed that the book tax differences has significantly affect on earnings quality, with contribution influence 17,2%.http://jamal.ub.ac.id/index.php/jamal/article/view/329/pdfPerbedaan permanenPerbedaan temporerKualitas laba
collection	DOAJ
language	English
format	Article
sources	DOAJ
author	Diana Sari Ina Desna Dwi Lyana
spellingShingle	Diana Sari Ina Desna Dwi Lyana Book Tax Differences dan Kualitas Data Jurnal Akuntansi Multiparadigma Perbedaan permanen Perbedaan temporer Kualitas laba
author_facet	Diana Sari Ina Desna Dwi Lyana
author_sort	Diana Sari
title	Book Tax Differences dan Kualitas Data
title_short	Book Tax Differences dan Kualitas Data
title_full	Book Tax Differences dan Kualitas Data
title_fullStr	Book Tax Differences dan Kualitas Data
title_full_unstemmed	Book Tax Differences dan Kualitas Data
title_sort	book tax differences dan kualitas data
publisher	University of Brawijaya
series	Jurnal Akuntansi Multiparadigma
issn	2086-7603 2089-5879
publishDate	2015-12-01
description	This study aims to obtain emprical evidence about differences in accounting profit and taxable income (book tax differences)is proxied by permanent differences and temporary differences on earnings quality proxied by earnings response coefficients (ERC).The method used is descriptive analysis with multiple regression analysis. The population in this study are manufacturing companies listed in Indonesia Stock Exchange in 2010-2012. The results showed that the book tax differences has significantly affect on earnings quality, with contribution influence 17,2%.
topic	Perbedaan permanen Perbedaan temporer Kualitas laba
url	http://jamal.ub.ac.id/index.php/jamal/article/view/329/pdf
work_keys_str_mv	AT dianasari booktaxdifferencesdankualitasdata AT inadesnadwilyana booktaxdifferencesdankualitasdata
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Book Tax Differences dan Kualitas Data

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