Pengaruh Book Tax Difference dan Good Corporate Governance terhadap Kualitas Laba (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia (BEI) Periode 2012-2014)

OKTAFIANI, DIAN (2016) Pengaruh Book Tax Difference dan Good Corporate Governance terhadap Kualitas Laba (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia (BEI) Periode 2012-2014). Diploma thesis, Universitas Andalas.

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Abstract

This study aimed to test the influence of the book-tax difference and good corporate governance to the quality of earnings and compare the results on every sector, basic industry and chemical sector, miscellaneous industry sector, and consumer goods industry sector. To test the influence of book tax difference, book-tax difference are seperated to be normal and abnormal book tax difference. Element of good corporate governance that used are independent commissioner and quality of audit. The results showed that normal book tax difference has the negative effect of the quality of earnings on basic industry and chemical sector and consumer goods industry sector, but it has positive effect on miscellaneous industry sector. The abnormal book tax differences have positive effect on quality of earnings on basic industry and chemical and consumer goods industry sector, in contrast, on miscellaneous industry sector there’s an empirical evidence that the abnormal book tax difference effect negatively to earnings quality. The result of study also show that the independent commissioner and the audit quality has no effect to the quality of earnings on all sectors that were tested.

Item Type: Thesis (Diploma)
Subjects: H Social Sciences > HG Finance
Divisions: Fakultas Ekonomi > Akuntansi
Depositing User: s1 akuntansi akuntansi
Date Deposited: 04 Mar 2016 06:38
Last Modified: 04 Mar 2016 06:38
URI: http://scholar.unand.ac.id/id/eprint/3205

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