Pengaruh Persistensi Laba, Book Tax Different, dan Struktur Modal Terhadap Earning Response Coefficient

Arnetta Valencia Qoys ; Dirvi Surya Abbas ; Mulyadi Mulyadi
Jurnal Akuntan Publik 📅 2023 Vol 1, No 4 🔗 DOI: 10.59581/jap-widyakarya.v1i4.1672
Abstract
The purpose of this study is to determine the effect of profit persistence, book tax differences, and capital structure on the earnings response coefficient in property and real estate sector companies listed on the Indonesia Stock Exchange (IDX). The research time period used is 5 years, namely the period 2018-2022. The sampling technique uses purposive sampling technique. Based on the established criteria, 13 companies were obtained. The type of data used is secondary data obtained from the Indonesia Stock Exchange website. The analysis method used is panel data regression analysis. The results showed that Profit Persistence influences the Earning Response Coefficient. Book Tax Different and Capital Structure have no effect on the Earning Response Coefficient.
 
 
Keywords
Earning Response Coefficient; Profit Persistence; Book Tax Differences; Capital Structure.
How to Cite

Arnetta Valencia Qoys, et al. (2023). Pengaruh Persistensi Laba, Book Tax Different, dan Struktur Modal Terhadap Earning Response Coefficient. Jurnal Akuntan Publik, 1(4). https://doi.org/10.59581/jap-widyakarya.v1i4.1672

Arnetta Valencia Qoys; Dirvi Surya Abbas; Mulyadi Mulyadi, "Pengaruh Persistensi Laba, Book Tax Different, dan Struktur Modal Terhadap Earning Response Coefficient," Jurnal Akuntan Publik, vol. 1, no. 4, 2023.

Arnetta Valencia Qoys; Dirvi Surya Abbas; Mulyadi Mulyadi. "Pengaruh Persistensi Laba, Book Tax Different, dan Struktur Modal Terhadap Earning Response Coefficient." Jurnal Akuntan Publik, vol. 1, no. 4, 2023.

Arnetta Valencia Qoys; Dirvi Surya Abbas; Mulyadi Mulyadi. "Pengaruh Persistensi Laba, Book Tax Different, dan Struktur Modal Terhadap Earning Response Coefficient." Jurnal Akuntan Publik 1, no. 4 (2023).

Arnetta Valencia Qoys, et al. (2023) 'Pengaruh Persistensi Laba, Book Tax Different, dan Struktur Modal Terhadap Earning Response Coefficient', Jurnal Akuntan Publik, 1(4). doi: 10.59581/jap-widyakarya.v1i4.1672.

Arnetta Valencia Qoys; Dirvi Surya Abbas; Mulyadi Mulyadi. Pengaruh Persistensi Laba, Book Tax Different, dan Struktur Modal Terhadap Earning Response Coefficient. Jurnal Akuntan Publik. 2023;1(4).

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