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All Journal JRAM (Jurnal Riset Akuntansi Multiparadigma) Manajemen dan Bisnis
Subambang Harsono
Sekolah Tinggi Ilmu Ekonomi Graha Kirana
Economics, Econometrics & Finance Social Sciences

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Journal : JRAM (Jurnal Riset Akuntansi Multiparadigma)

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Book Tax Different, Kepemilikan Keluarga dan Persistensi Laba pada Perusahaan Go-Public Indonesia Yusri Yusri; Chairina Chairina; Subambang Harsono
JRAM (Jurnal Riset Akuntansi Multiparadigma) Vol 9, No 2 (2022): Desember
Publisher : Universitas Islam Islam Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (748.943 KB) | DOI: 10.30743/akutansi.v9i2.6800

Abstract

The aims of this study are to examine the factors affecting book-tax difference (BTD) and analyze the influence of BTD and family ownership to earning persistence. This research use panel data with population of listed company in Indonesia Stock Exchange. The result shows significant correlation for all factors affecting BTD to BTD. Earning persistence test shows that both different value and/or sources in BTD give different implications to earning persistence. This research also find evidence that family ownership significantly influence the persistence of earning exclude when the value of BTD is large negative-coming from earning management and tax avoidance activity.
Co-Authors Chairina Yusri