The Analysis of Factors and Moderation of Book Tax Difference on The Property Real Estate

Abstract

Tujuan penelitian ini untuk menganalisis pengaruh variabel aliran kas, leverage, book tax difference terhadap persistensi laba dengan komponen laba akrual sebagai variabel moderasi pada perusahaan property dan realestate yang terdaftar di Bursa Efek Indonesia tahun 2011-2013. Penelitian ini menggunakan data sekunder yaitu laporan keuangan dengan metode purposive sampling dimana jumlah sampel 16 perusahaan lolos kriteria dengan tiga tahun pengamatan. Hipotesis penelitian diuji menggunakan uji asumsi klasik, analisis deskriptif dan regresi linier berganda dengan variabel moderating dengan α 0.05. Hasil penelitian menunjukan variabel aliran kas tidak berpengaruh secara signifikan terhadap persistensi laba (0.747>0.05). Variabel leverage dengan arah positif berpengaruh signifikan terhadap persistensi laba (0.11<0.05). Variabel book tax difference dengan arah negatif berpengaruh signifikan terhadap persistensi laba (0.007<0.05). Variabel komponen laba akrual tidak berpengaruh signifikan terhadap hubungan antara book tax difference terhadap persistensi laba (0.235>0.05). Simpulan penelitian ini leverage dan book tax difference berpengaruh signifikan terhadap persistensi laba, sedangkan aliran kas tidak berpengaruh signifikan dan komponen laba akrual gagal mempekuat atau memperlemah hubungan antara book tax difference dengan persistensi laba.

 The study aimed to analyze the influence of cash flow, leverage, book tax difference to the earnings persistence moderated by accrual component at the property and realestate companies listed on the Indonesia Stock Exchange in the period 2011-2013. The study uses secondary data that financials reports with purposive sampling method where 16 companies fix sample with three years observation. The hypothesis was tested by classical assumptions, descriptive analysis and multiple linier regression with moderating variable with α 0.05. The results showed that cash flow did not significantly influence to the earnings persistance (0.747>0.05). Leverage affecting positively, significantly influence to the earnings persistance laba (0.11<0.05). Book tax difference  affecting negatively significantly influence to the earnings persistance laba (0.007<0.05). And accrual component did not significantly influence to the relation between of book tax difference and earnings persistence (0.235>0.05). The conclusion of this study are leverage and book tax difference significantly influence to earning persistence while cash flow did not significantly influence and accrual component fail to strengthen or weaken between book tax difference and earning persistence.