Pengaruh Pajak Tangguhan Dan Kepemilikan Manajerial Terhadap Persistensi Laba Dengan Tingkat Utang Sebagai Variabel Pemoderasi

Abstract

ABSTRACT

The Effect of Deferred Tax and Managerial Ownership on Profit Persistence with Debt
Levels as a Moderating Variable (Empirical Study of Property and Real Estate Companies
Listed on the IDX for the 2017-2021 period). This study aims to analyze the Effect of
Deferred Tax and Managerial Ownership on Profit Persistence with Debt Levels as
Moderating Variables in property and real estate sector companies listed on the Indonesia
Stock Exchange (IDX) for the 2017-2021 period. This research is a type of quantitative
research and uses assosiative methods. The sampling technique used is purposive sampling
method. The data analysis technique used was panel data regression analysis, with data
processing using the Eviews version 10 program. The results showed that simultaneously
Deffered Tax and Managerial Ownership had an effect on Earning Persistence. Partially
Deffered Tax has no effect on Earning Persistence, Managerial Ownership has no effect
on Earning Persistence. Debt Level is not able to moderate the effect of Deffered Tax on
Earning Persistence, and Debt Level is not able to moderate the effect of Managerial
Ownership on Earning Persistence.

Keywords: Deffered Tax, Managerial Ownership, Debt Level, Earning Persistence