ANALISIS PENGARUH PERMANENT DIFFERENCES, TEMPORARY DIFFERENCES, LPBTD, LNBTD DAN TINGKAT HUTANG TERHADAP PERSISTENSI LABA
This study aims to examine the factors that affect the persistence of earnings.
Factors affecting earnings persistence consist of permanent differences, temporary
differences, Large Positive Book Tax Differences (LPBTD), Large Negative Book Tax
Differences (LNBTD), and debt levels. The sampling method used is pruposive sampling
with the following criteria, 1. Manufacturing companies listed on the BEI and publish
the audited financial statements as of December 31 consistently and completely from
2010-2013 and not delisted during the observation period of the study. 2 The financial
statements are denominated in rupiah. Due to the research conducted in Indonesia, the
financial statements used are those which are stated in Rupiah. 3. The Company did not
incur any losses in commercial financial statements and fiscal financial statements during
the year of observation. The reason is that carryforward losses are a deduction of deferred
tax expense and recognized as deferred tax assets so as to obscure the meaning of book
tax differences (Hanlon, 2005). 4. The Company did not compensate tax due to loss
during the previous years.
There are 146 companies that have been rated corporate governance index.
Based on the criteria of this study obtained 71 companies used as sample research. The
analysis technique used to analyze the hypothesis of this research is multiple linear
regression analysis. The results of this study show that permanent differences have a
negative and significant effect on profit persistence. Temporary differences have a
significant negative effect on earnings persistence. Large Positive Book-Tax Differences
(LPBTD) has no significant effect on earnings persistence. Large Negative Book-Tax
Differences (LNBTD) have no significant effect on earnings persistence. The debt level
has no significant effect on earnings persistence. This means that debt levels can not
predict earnings persistence.