PENGARUH BOOK TAX DIFFERENCES DAN TINGKAT HUTANG TERHADAP PERSINTENSI LABA PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA 2016-2019

ABSTRAK Persistensi laba ialah laba pada periode sekarang yang bisa dijadikan parameter untuk laba mendatang yang dapat dilihat dari perubahan laba setiap tahun. Riset ini dilaksanakan dengan tujuan guna mendapatkan bukti empiris terkait pengaruh book tax differences dan tingkat hutang terhadap persistensi laba pada entitas manufaktur yang tercatat di Bursa Efek Indonesia masa 2016-2019. Variabel book tax differences diproksikan dengan variabel perbedaan permanen dan perbedaan temporer. Riset ini menggunakan metode penelitian kuantitatif. Teknik purposive sampling dipakai untuk menentukan sampel dalam riset ini, maka didapat 64 sampel dari 16 perusahaan. Metode analisis yang dipakai dalam riset ini ialah regresi data panel dengan memakai peranti lunak eviews 10. Hasil riset menemukan bahwa variabel perbedaan permanen dan tingkat hutang tidak berpengaruh pada persistensi laba, sedangkan variabel perbedaan temporer berpengaruh pada persistensi laba. ketiga variabel mempunyai pengaruh secara serempak pada persistensi laba sebesar 9.78%. Kata kunci: permanen, temporer, tingkat hutang, persistensi. ABSTRACT Profit persistence is the profit in the current period that can be a parameter for potential gains which can be seen from next year by the improvements in earnings. The purpose of this research was to obtain empirical evidence concerning the effect of book-tax differences and debt levels on the persistence of earnings in manufacturing entities listed on the Indonesian Stock Exchange for the period 2016-2019. The variable for book-tax differences is proxied by the variable for permanent difference and the temporary difference. This research used quantitative research methods. In this study, the purposeful sampling technique used to determine the sample and then obtained 64 samples from 16 firms. Panel data regression using Eviews 10 software is the analytical method used in this research. The results show that the permanent difference variable and the sum of the loan have no impact on earnings persistence, while the immediate difference variable does not affect earnings persistence. The three factors have a 9.78 percent simultaneous effect on earnings persistence. Keywords: permanent, temporary, debt levels, persistence.

The Effect of Demographic Variables on Price Sensitivity of Customers A Field Study

This study aims to improve understanding of the relationship between some customer demographic variables which are gender, income level, family life cycle and age. And price sensitivity of customers which is an individual difference variable describing how individual consumers show their reactions to changes in price levels. This study will be applied in Fast Moving Consumer goods (FMCG) industry in Egypt. Fast Moving Consumer goods are the products which have high usage frequency, have limited shelf life (up to two years max) for example Biscuits, chocolates, personal care, hair care and dental care products. The consumption of these products is high and that’s why these products move fast from retailers to consumers.

On the factorial structure of autobiographical recollection

Autobiographical Recollection Test (ART; Berntsen et al., 2019) is a self-report measure of individual differences in autobiographical recollection that comprises seven subdimensions with sizeable overlaps. We examined the second-order and bifactor models of the ART scores using its Turkish translation (N = 716). Results showed that the ART scores are best represented with an incomplete bifactor model in which a general factor captures autobiographical recollection experience in general, and three specific factors capture additional individual differences in Reliving, Rehearsal, and Life-story relevance. By partitioning the variance between general and specific factors of autobiographical recollection, our analyses informed the factorial structure of the individuals` impressions about their autobiographical recollection as an individual difference variable and the correct use and interpretation of the ART total and subscale scores. Next, we examined the relations of the general and unique factors with episodic memory and depression scores (N = 524) and discussed the findings.

How representative are neuroimaging samples? Large-scale evidence for trait anxiety differences between fMRI and behaviour-only research participants.

Over the past three decades, functional MRI (fMRI) has become key to study how cognitive processes are implemented in the human brain. However, the question of whether participants recruited into fMRI studies differ from participants recruited into other study contexts has received little to no attention. This is particularly pertinent when effects fail to generalize across study contexts: for example, a behavioural effect discovered in a non-imaging context not replicating in a neuroimaging environment. Here, we tested the hypothesis, motivated by preliminary findings (n=272), that fMRI participants differ from behaviour-only participants on one fundamental individual difference variable: trait anxiety. Analysing a large-scale dataset drawn from multiple institutions (n=3317) and including possible confounding variables, we found robust support for lower trait anxiety in fMRI study participants, consistent with a sampling or self-selection bias. The bias was larger in studies that relied on phone screening (compared to full in-person psychiatric screening), recruited at least partly from convenience samples (compared to community samples), and in pharmacology studies. Our findings highlight the need for surveying trait anxiety at recruitment and for appropriate screening procedures or sampling strategies to mitigate this bias.

Intellectual Humility and Between-Party Animus: Implications for Affective Polarization in Two Community Samples

The extent to which individual differences in personality traits and cognitive styles diminish affective polarization (AP) is largely unknown. We address this gap by examining how one poorly understood but recently researched individual difference variable, namely, intellectual humility (IH), may buffer against AP. We examined the associations between domain-general and domain-specific measures of IH, on the one hand, and AP, on the other, in two community samples. Measures of IH were robustly negatively associated with AP and political polarization. Moreover, IH significantly incremented measures of allied constructs, including general humility, in the statistical prediction of AP. There was little evidence to suggest that IH buffers the relationships between strong political belief and AP. Future research is needed to clarify whether and if IH is sufficient to protect against AP in the presence of ideological extremity.

Time Attitude Profiles and Health-Related Behaviors: Validation of a Spanish Version of the Adolescent and Adult Time Inventory–Time Attitudes (AATI-TA)

Temporal psychology constructs are an individual difference variable related to behavioral outcomes. Recent research has shown that there are different time attitude profiles based on different configurations of the six Adolescent and Adult Time Inventory-Time Attitude (AATI-TA) subscales. The objective of this study was to analyze the psychometric properties of AATI-TA scores in Uruguay and determine the existence of temporal profiles in this context. Participants were a convenience sample of 446 (36.5% males) adults in Uruguay with a mean age of 34.53 years (SD = 13.17, range 18–75 years). Participants completed a sociodemographic questionnaire, the AATI-TA, and questionnaires on intentions, behaviors, and attitudes towards healthy food consumption and physical activity. AATI-TA scores had good reliabilities (> .70). The six-factor solution was supported and invariance by gender and age group was established. We identified five profiles – Resilients, High Positives, Negatives, Present Negatives, and Moderate Positives – which were associated differently with healthy food consumption patterns. Negative profiles were related to higher levels of unhealthy food consumption.

Higher Levels of Grit Are Associated With a Stronger Fading Affect Bias

The affect associated with negative events fades faster than the affect associated with positive events (the fading affect bias). The fading affect bias is present in most participants and is thought to be evidence of a healthy coping mechanism operating in autobiographical memory. Prior research shows that the fading affect bias can be distorted by negative individual difference variables such as dysphoria and anxiety. The goal of this research is to link the fading affect bias to the positive individual difference variable of Grit. A total of 197 participants completed the short Grit Scale and were divided into four groups based on their Grit scores (i.e., low Grit to high Grit). Participants retrieved positive and negative event memories and then made affect ratings for the events. The results show that increased levels of Grit were associated with a stronger fading affect bias.

Regulating own and teammates’ emotions prior to competition

We examined intra- and interpersonal emotion regulation in the hour prior to athletic competition. Specifically, we investigated the extent to which differences between experienced and desired emotions were related to emotion regulation processes. Participants (n = 114) from team/doubles sport rated their experienced and desired emotions before a recent competition, and listed strategies used to regulate emotions reporting frequency, effectiveness, and self-efficacy for each strategy used. They followed the same procedure in relation to perceived emotions in a teammate. Results show athletes who experienced emotions close to their desired states reported significantly higher regulatory emotional self-efficacy than those further from their desired states. Further, their emotion regulation strategies were used more frequently and were more effective. Qualitative results indicated that participants attempted to regulate similar emotions in themselves and others, but used different strategies to accomplish these tasks to different degrees of frequency. The findings highlight the role of self-efficacy in emotion regulation; an individual difference variable which merits attention in future emotion regulation interventions.

Poisson Λ-brackets for Differential–Difference Equations

We introduce the notion of a multiplicative Poisson $\lambda$-bracket, which plays the same role in the theory of Hamiltonian differential–difference equations as the usual Poisson $\lambda$-bracket plays in the theory of Hamiltonian partial differential equations (PDE). We classify multiplicative Poisson $\lambda$-brackets in one difference variable up to order 5. As an example, we demonstrate how to apply the Lenard–Magri scheme to a compatible pair of multiplicative Poisson $\lambda$-brackets of order 1 and 2, to establish integrability of the Volterra chain.