PENGARUH PERBEDAAN LABA AKUNTANSI DAN LABA FISKAL UNTUK MENILAI PERSISTENSI LABA DAN AKRUAL DENGAN MANAJEMEN LABA DAN PENGHINDARAN PAJAK SEBAGAI VARIABEL MODERASI (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2010-2013)

Abstract

The aim of this study is to examine the effect of book-tax differences to accrual and earnings persistence for manufactured companies listed in Bursa Efek Indonesia (BEI) from 2010 to 2013. This research refers to research conducted by Blaylock, et all., (2012) In this study, there are 2 (two) dependent variables and 1 (one) independent variable. The dependent variables are accrual and earnings persistence, then the independent variable is book-tax differences. Earnings management and tax avoider are used as moderating variables. Method of statistical analysis used in this study is multiple regression analysis using SPSS 19 program. First, this study examine the association between book-tax differences with accrual and earnings persistence. The result suggests that, book-tax differences significantly affect earnings persistence and also affect the earnings persistence through cash flows with negative directions. Then, for the moderating variables, earnings management and tax avoider, the results of the test show that both earnings management and tax avoider do not affect accrual and earnings persistence significantly.