ACCOUNTING & FINANCE CORNER
Tuesday May 21st 2019

The Effect of Boox Tax Differeces…- Dwi Martani

The Effect of Boox Tax Differeces...- Dwi Martani

Nova Febriani Nainggolan dan Dwi Martani

This study examines the influence of book-tax differences to earnings response coefficient. The study also examiness the influence of the components of book-tax differences i.e. normal book-tax differences and abnormal book-tax differences to earnings response coefficient by using panel data of manufacturing industries in Indonesia in the period of observations from 2003-2006.

Based on the above study, there is a negative effect on abnormal book-tax differences to earning response coeficient. But on normal bok-tax differences, there is a positive and significant effect to earnings response coefficient. Earnings per share and operating cash flow significantly affect to the earnings response coefficient.

Keywords: Book tax differences, abnormal book-tax differences, normal book-tax differences, earnings response coefficient

The 12th Asian Academic Accounting Association, 8 – 12 October 2011, Bali – Indonesia

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