文章基本信息

标题：HUBUNGAN ANTARA PERBEDAAN PERMANEN DAN PERBEDAAN WAKTU DENGAN PERSISTENSI LABA
本地全文：下载
作者：Sheila Ajrina ; Santi Susanti ; Achmad Fauzi 等
期刊名称：Jurnal Pendidikan Ekonomi dan Bisnis (JPEB)
印刷版ISSN：2302-2663
出版年度：2014
卷号：2
期号：1
页码：1-15
DOI：10.21009/JPEB.002.1.10
出版社：Fakultas Ekonomi Universitas Negeri Jakarta
摘要：The purpose of this research is to examine the correlation of permanent differences and timing differences with earning persistence at manufacturing companies listed in Indonesia Stock Exchange in 2013. This research used the survey method with correlational approach using secondary data which was obtained from manufacturing companies listed in Indonesian Stock Exchange. The results of this research indicate that (i) permanent differences and timing differences simultaneously had a significant correlation with earning persistence, (ii) permanent differences had a negative significant correlation with earning persistence and, (iii) timing differences had a negative significant correlation with earning persistence. The conclusion of the research is information in timing and permanent differences had opposite direction of correlation with earning persistence, which is when timing and permanent differences partially increased, the earning persistence will be decreased and timing and permanent differences simultaneously had enough rate of correlation with earning persistence.
其他摘要：The purpose of this research is to examine the correlation of permanent differences and timing differences with earning persistence at manufacturing companies listed in Indonesia Stock Exchange in 2013. This research used the survey method with correlational approach using secondary data which was obtained from manufacturing companies listed in Indonesian Stock Exchange. The results of this research indicate that (i) permanent differences and timing differences simultaneously had a significant correlation with earning persistence, (ii) permanent differences had a negative significant correlation with earning persistence and, (iii) timing differences had a negative significant correlation with earning persistence. The conclusion of the research is information in timing and permanent differences had opposite direction of correlation with earning persistence, which is when timing and permanent differences partially increased, the earning persistence will be decreased and timing and permanent differences simultaneously had enough rate of correlation with earning persistence.
关键词：Permanent Differences; Timing Differences; Earning Persistence.
其他关键词：Permanent Differences; Timing Differences; Earning Persistence.