PERAN BOOK TAX DIFFERENCES MEMODERASI PENGARUH ARUS KAS AKRUAL DAN ARUS KAS OPERASI TERHADAP EARNINGS PERSISTENCE
DOI:
https://doi.org/10.25170/jak.v15i1.1839Keywords:
accrual cash flow, book-tax difference, operating cash flowAbstract
This study aims to examine whether the book of tax difference moderates the effect of accrual cash flow and operating cash flow on earnings persistence. The contribution of this study is to explain and explore the previous research about the role of book tax difference on the effect of accrual cash flow, operating cash flow and earning persistence. This study uses samples of companies in the consumption sector that have profit during the 2014-2018 period. The samples are determined by using purposive sampling method with the number of samples that meet the criteria of 11 companies. Methods of analysis used are panel data regresion test and moderated regression analysis (MRA). Result of this study shows that accrual cash flow and operating cash flow had an impact on earnings persistence. While, book tax difference could not moderate the impact of accrual cash flow and operating cash flow on earnings persistence.
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Nuraini, M., & Purwanto, A. (2014). Analisis Faktor-Faktor Penentu Persistensi Laba. Diponegoro Journal of Accounting, 0, 606-618
Putra, D. K. Pengaruh arus kas, laba akrual, dan book tax difference terhadap persistensi laba (Bachelor's thesis, UIN Syarif Hidayatullah Jakarta: Fakultas Ekonomi dan Bisnis, 2017).
Shick, R.A., Sherman, L.F. (2007). Bank Stock Prices An Early Warning System for Changes in Condition. Journal Of Bank Research, 136-146.
Sloan, R. G. (1996). Do stock prices fully reflect information in accruals and cash flows about future earnings?. Accounting review, 289-315.
Sanjaya, I. P. S. (2008). Auditor Eksternal, Komite Audit, dan Manajemen Laba Sanjaya. The Indonesian Journal of Accounting Research, 11(1).
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Wijayanti, H. T. (2006). Analisis pengaruh perbedaan antara laba akuntansi dan laba fiskal terhadap persistensi laba, akrual, dan arus kas. Simposium Nasional Akuntansi IX, Padang, 1-31.
Wiryandari, S. A. (2008). Yulianti.” Hubungan Perbedaan Laba Akuntansi & Laba Pajak dengan Perilaku Manajemen Laba dan Persistensi Laba”. Simposium Nasional Akuntansi IX
Chandrarin, G. (2003). The Impact of Accounting Methods for Transaction Gains (Losses) on The Earning Response Coefficients: The Indonesian Case. The Indonesian Journal of Accounting Research, 6(3).
Chen, L. H., Folsom, D. M., Paek, W., & Sami, H. (2014). Accounting conservatism, earnings persistence, and pricing multiples on earnings. Accounting Horizons, 28(2), 233-260.
Dewi, N. P. L., & Putri, I. A. D. (2015). Pengaruh book-tax difference, arus kas operasi, arus kas akrual, dan ukuran perusahaan pada persistensi laba. E-Jurnal Akuntansi Universitas Udayana, 10(1), 244-260.
Duwi Priyatno. (2013). Mandiri Belajar Analisis Data Dengan SPSS. Jakarta: Mediakom
Eisenhardt, Kathleem. (1989) Agency Theory : An Assesment and Review. Academy Of Management Review, 14. Hal 57-74
Fajri, A., & Mayangsari, S. (2012). Pengaruh Perbedaan Laba Akuntansi dan Laba Pajak terhadap Manajemen Laba dan Persistensi Laba. Media Riset Akuntansi, Auditing & Informasi, 61-86.
Hanlon, M. (2005). The persistence and pricing of earnings, accruals, and cash flows when firms have large book‐tax differences. The accounting review, 80(1), 137-166.
Jensen, Michael C., Meckling., William H. (1976). Theory Of he Firm: Manajerial Behaviour, Agency Cost and Ownership Structure. Journal Of Financial Economic, 3, 305-360.
Lanawati, L., & Amilin, A. (2015). Cash ratio, debt to equity ratio, return on asset, firm size, growth dan dividen payout ratio pada perusahaan manufaktur di Indonesia. Jurnal Riset Akuntansi dan Perpajakan, 2(01), 55-64.
Lucy Huajing Chen, David M. Folsom, Wonsun Paek, and Heibatollah Sami. (2014). Accounting Conservatism, Earnings Persistence, and Pricing Multiples on Earnings. Accounting Horizons: June 2014, Vol. 28, No. 2, pp. 233-260.
Nuraini, M., & Purwanto, A. (2014). Analisis Faktor-Faktor Penentu Persistensi Laba. Diponegoro Journal of Accounting, 0, 606-618
Putra, D. K. Pengaruh arus kas, laba akrual, dan book tax difference terhadap persistensi laba (Bachelor's thesis, UIN Syarif Hidayatullah Jakarta: Fakultas Ekonomi dan Bisnis, 2017).
Shick, R.A., Sherman, L.F. (2007). Bank Stock Prices An Early Warning System for Changes in Condition. Journal Of Bank Research, 136-146.
Sloan, R. G. (1996). Do stock prices fully reflect information in accruals and cash flows about future earnings?. Accounting review, 289-315.
Sanjaya, I. P. S. (2008). Auditor Eksternal, Komite Audit, dan Manajemen Laba Sanjaya. The Indonesian Journal of Accounting Research, 11(1).
Subramanyam. (2010). Analisis Laporan Keuangan Edisi Sepuluh. Jakarta : Salemba Empat
Sugiyono. (2016). Metode Penelitian Kuantitatif, Kualitatif dan R&D. Bandung : PT Alfabet
Wijayanti, H. T. (2006). Analisis pengaruh perbedaan antara laba akuntansi dan laba fiskal terhadap persistensi laba, akrual, dan arus kas. Simposium Nasional Akuntansi IX, Padang, 1-31.
Wiryandari, S. A. (2008). Yulianti.” Hubungan Perbedaan Laba Akuntansi & Laba Pajak dengan Perilaku Manajemen Laba dan Persistensi Laba”. Simposium Nasional Akuntansi IX
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Published
2021-04-19
How to Cite
Pratiwi, A. P., & Sahara, L. I. (2021). PERAN BOOK TAX DIFFERENCES MEMODERASI PENGARUH ARUS KAS AKRUAL DAN ARUS KAS OPERASI TERHADAP EARNINGS PERSISTENCE. Jurnal Akuntansi, 15(1), 86–108. https://doi.org/10.25170/jak.v15i1.1839
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