Pengaruh Book Tax Differences Dan Tingkat Hutang Terhadap Kualitas Laba

Abstract

Profit is the main element which is the center of attention and an indicator in assessing overall performance of a company. Given the importance of profits for its stakeholders, the company should be able to present information about earnings quality. This study aimed to examine the effect of book tax differences and the level of debt to earnings quality. The dependent variable in this study is the quality of earnings as measured by earnings persistence and the independent variable is the book tax differences and levels of debt. Book tax differences is proxied with temporary differences, permanent differences, large positive book tax differences, and large negative book tax differences. In this study, researchers used secondary data from the financial statements of non-financial companies listed on the Indonesia Stock Exchange 2010-2013. The sample selection using purposive sampling with analysis tools in the form of a simple regression analysis. The study states that the temporary differences that variables have a significant effect on the quality of earnings, whereas permanent differences, large positive book tax differences, large negative book tax differences and the level of debt had no significant effect on the quality of earnings. It is suggested that further research can add the variable of moderation and kontrol of the variables that have been studied.