FAMILY OWNERSHIP MEMODERASI PENGARUH BOOK TAX DIFFERENCES TERHADAP EARNING PERSISTENCE (Studi Pada Perusahaan Consumer Goods Industry yang Terdaftar di BEI Tahun 2015-2017)

SURYANI, LILIS (2020) FAMILY OWNERSHIP MEMODERASI PENGARUH BOOK TAX DIFFERENCES TERHADAP EARNING PERSISTENCE (Studi Pada Perusahaan Consumer Goods Industry yang Terdaftar di BEI Tahun 2015-2017). Undergraduate thesis, STIE Malangkucecwara.

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BAB II TINJAUAN PUSTAKA.pdf
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Abstract

Penelitian ini bertujuan untuk mengetahui apakah Family Ownership memoderasi pengaruh Book Tax Differences terhadap Earning Persistence. Penelitian ini dilakukan di Bursa Efek Indonesia (BEI). Penentuan sampel dilakukan melalui metode purposive sampling, dan diperoleh jumlah sampel sebanyak 54 dari 18 perusahaan. Metode analisis data dilakukan dengan menggunakan Moderated Regression Analysis (MRA). Hasil penelitian menunjukkan bahwa Book Tax Differences berpengaruh terhadap Earning Persistence.Family Ownership berpengaruh terhadap Earning Persistence.Family Ownership tidak memoderasi pengaruh Book Tax Differences terhadap Earning Persistence sehingga adanya Family Ownershipsebagai variable moderasitidak memperlemah atau memperkuat hubungan pengaruh Book Tax Differencesterhadap Earning Persistence.

Item Type: Thesis (Undergraduate)
Uncontrolled Keywords: Earning Persistence, Book Tax Differences, Family Ownership
Subjects: Manajemen Keuangan > Return on assets (ROA), Struktur Kepemilikan Saham
Perpajakan > Perpajakan
Divisions: S1 - Accounting Management
Depositing User: Library STIE MCE
Date Deposited: 31 Mar 2021 02:32
Last Modified: 31 Mar 2021 02:32
URI: http://repository.stie-mce.ac.id/id/eprint/972

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