Sandhiny Permata Sari, - and Fachrurrozie, FE Akuntansi (2016) The Analysis of Factors and Moderation of Book Tax Difference on The Property Real Estate. Accounting Analysis Journal, 5 (3). ISSN 2252-6765

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Abstract

The study aimed to analyze the influence of cash flow, leverage, and book tax difference to the earnings persistence moderated by accrual earning component at the property and real estate companies listed on the Indonesia Stock Exchange in the period 2011-2013. The study used 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 persistence (0.747>0.05). Leverage affecting positively, significantly influence to the earnings persistence (0.11<0.05). Book tax difference affecting negatively significantly influence to the earnings persistence (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.

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