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

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.