Abstrak Adopsi IFRS mewajibkan semua perusahaan yang terdaftar di BEI untuk meningkatkan kualitas informasi akuntansi yang akan digunakan oleh para pengguna laporan keuangan. Termasuk di dalamnya adalah kualitas laba. Fenomena yang terjadi di Indonesia kualitas laba untuk perusahaan yang go publc cendurung mengalami kenaikan dan penurunan yang curam. Banyak penelitian yang menghubungkan antara book tax differences dan kualitas laba yang diukur dengan persistensi laba. Penelitian ini akan menjelaskan pengruh dari book tax differencesdan kepemilikan mayoritas terhadap persistensi laba dan reaksi pasar. Analisi data menggunakan moderat regression analisis (MRA). Penelitian ini mambagi book tax differences menjadi dua yaitu normall book tax differences dan abnormal book tax differences. Normal book tax differences terjadi karena adanya perbedaan peraturan antara laba akuntansi.dan laba fiscal. Sedangkan Abnormal Book Tax Differences adalah perbedaan laba akuntansi dan fiscal yang terjadi karena adanya manajemen laba dan penghindaran pajak. Hasil peelitian menunjukkan bahwa persahaan dengan komponen normal BTD yang besar baik positif maupun negative tidak terbukti memiliki persistensi laba yang rendah. Perusahaan dengan komponen abnormal BTD yang besar baik positif dan negative terbukti memiliki persistensi laba yang lebih rendah. Perusahaan dengan kepemilikan mayoritas memiliki persistensi laba yang lebih tinggi akan tetapi direaksi pasar negative. Sementara itu perusahaan dengan large unsigned normal BTD direaksi pasar negative dan large unsigned abnormal BTD direaksi pasar positive.


Deskripsi Lain

Adoption full IFRS mandatory for companies listed in Indonesian stock market to increasingly accounting information quality and the usefulness for stakeholder. Including in information of earning quality. Phenomenon In Indonesian case eraning quality for go public companie have inconsistences earnings. Many studies assosiation between earning quality (earning persistences) with book tax differences. This research explain the effect of majority ownership and book tax differences to earning persistence and market reaction evidence from manufacturing sector listed in Indonesian Stock Market on 2011-2013. analysis data use moderat regretion analisis. This research share book tax differences become two components. That are abnormal book tax differences and normal book tax differences. Abnormal book tax differences is diverification between earning before tax and fiscal earning that comes from earning manajemen and tax manajemen. While normal book tax differences is diverification between earning before tax and fiscal earning that comes from contradiction between accounting standart and tax regulation. Research indicates companies with large positive and negative abnormal BTD have less earning persitence. While large negative and positive normal BTD have more earnings persistences. Companies with large normal book tax differences have negative market reaction. Companies with large abnormal book tax differences have positive market reaction. Majority ownership have positive relationship with earning persistence and negative relationship with market reaction.