ASMARINA, NISA (2016) PENGARUH BOOK TAX DIFFERENCES, ARUS KAS OPERASI DAN UKURAN PERUSAHAAN TERHADAP PERSISTENSI LABA PADA PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA PERIODE 2010-2014. Bachelor thesis, UNIVERSITAS MUHAMMADIYAH PURWOKERTO.
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Abstract
This research is aimed to examined and find out empirical evidence of influence book tax differences measured from permanent and temporary difference, operational cash flow and firm size on earning persistence. The data used in this research were obtained from financial reports that have been audited on manufacturing company listed in Indonesia Stock Exchange 2010-2014. Purposive sampling was used as sampling technique and obtained 34 companies.
Result shows that book tax differences measured from permanent and temporary difference did not positive significant effect on earning persistence, operational cash flow have positive effect on earning persistence and firm size have negative effect on earning persistence.
Dosen Pembimbing: | unspecified | unspecified |
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Item Type: | Thesis (Bachelor) |
Additional Information: | Pembimbing: Ani Kusbandiyah S.E., M.Si., Ak, CA, |
Uncontrolled Keywords: | book tax differences, permanen difference, temporary difference, operational cash flow, firm size, earning persistence |
Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting |
Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi S1 |
Depositing User: | Dan Kh |
Date Deposited: | 16 Nov 2017 02:03 |
Last Modified: | 12 Jun 2024 04:26 |
URI: | http://repository.ump.ac.id/id/eprint/5414 |
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