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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University of Brawijaya
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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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1725973613598736384 |