ANALISIS PENGARUH KOMPONEN KLASIFIKASI BOOK-TAX DIFFERENCES TERHADAP PERSISTENSI LABA (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2011-2014)

Abstract

In this research, the book-tax differences (BTD) will be classified into two components, namely the normal book-tax differences (NBTD) and the abnormal book-tax differences (ABTD). NBTD show the BTD which derived from regulatory differences between book and tax income. While ABTD show BTD which derived from manager’s opportunistic activities. The two BTD components could be classified into large positive normal book-tax differences (LPNBTD), large positive abnormal book-tax differences (LPABTD), large negative normal book-tax differences (LNNBTD), and large negative abnormal book-tax differences (LNABTD). This classification is performed to determine on how the BTD influence the earnings persistence in more detailed way. The population in this research is manufacturing companies listed on Indonesia Stock Exchange in 2010-2015. Sample selection is done by purposive sampling method. In this research, there were 85 companies selected as sample based on predetermined criteria. The analytical method used in this research is multiple linear regression analysis. From the test results it is found that companies with LABTD have lower earnings persistence than companies with LNBTD. This research also found that companies with LPABTD are not shown to have lower earnings persistence than companies with LPNBTD. Lastly, it is found that companies with LNABTD shown to have lower earnings persistence compared to companies with LNNBTD. This research used incentive regulation as the control variable.