JRAA Vol.2 No.1, Maret 2015 PENGARUH PERUBAHAN PENDAPATAN, NILAI AKTIVA TETAP KOTOR, DAN UKURAN PERUSAHAAN TERHADAP PERSISTENSI LABA MELALUI BOOK TAX DIFFERENCE SEBAGAI VARIABEL INTERVENING:

Siti Nurmaryam Sekolah Tinggi Ilmu Ekonomi Y.A.I; Adji Suratman Sekolah Tinggi Ilmu Ekonomi Y.A.I

Siti Nurmaryam STIE Y.A.I
Adji Suratman STIE Y.A.I

Keywords: the persistence of earnings, book tax difference, changes in income, gross value of fixed assets, the size of the company

Abstract

This study purpose to examine the effect of changes in income, gross value of fixed assets, and the size of the company to the persistence of earnings through book tax difference as an intervening variable. This study used a sample of companies listed on the Indonesian Stock Exchange (IDX) as many as 20 companies were observed for five years (2009-2013). This research is path analysis by outlining the research model into several sub-structural.
The results showed that there is a significant relationship between changes in income, gross value of fixed assets and the size of the company to book tax difference. Book tax difference has a significant influence on the persistence of earnings with book tax difference as an intervening variable, while income changes have no influence either directly or indirectly to changes in the persistence of earnings.
Simultaneously, change in income, the value of gross fixed assets, and the size of the company through the book tax difference as intervening variable have a contribution 98% in explaining changes occur in the persistence of earnings, while 2% be explained by other variables outside the model. Partially, only the gross value of fixed assets and the size of the company that has indirectly influence on the persistence of earnings with book tax difference as an intervening variable, while change in income have no influence either directly and indirectly to changes in the persistence of earnings.