PENGARUH BOOK TAX DIFFERENCES, ARUS KAS OPERASI, TINGKAT HUTANG DAN UKURAN PERUSAHAAN TERHADAP PERSISTENSI LABA (Pada perusahaan sub sektor basic dan chemical yang terdaftar di Bursa Efek Indonesia periode 2014-2018)

Authors

DOI:

https://doi.org/10.31000/c.v4i1.2324

Abstract

This study aims to determine the effect of book tax differences, operating
cash flow, debt levels and company size on earnings persistence in basic and
chemical sub-sector companies listed on the Indonesia Stock Exchange (IDX).
The time period of the study is 5 years, namely the 2014-2018 period.
This research population includes all basic and chemical sub-sector companies
listed on the Indonesia Stock Exchange (IDX) for the 2014-2018 period. The
sampling technique uses purposive sampling technique. Based on predetermined
criteria obtained by 10 companies. The type of data used is secondary data
obtained from the Indonesia Stock Exchange website. The analytical method used
is panel data regression analysis.
The results showed that book tax differences had no effect on earnings
persistence, operating cash flow had a positive effect on earnings persistence, the
level of debt had no effect on earnings persistence and company size had no effect
on earnings persistence.

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Nuryaman, D., & Christina, D. V. (2015). Metode Penelitian Akuntansi dan Bisnis.

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Salsabiila, A., Pratomo, D., & Nurbaiti, A. (2017). Pengaruh Book Tax Differences Dan Aliran Kas Operasi Terhadap Persistensi Laba. Jurnal Akuntansi, 20(2), 314.

https://doi.org/10.24912/ja.v20i2.61

Sarah, V., Jibrail, A., & Martadinata, S. (2017). PENGARUH ARUS KAS KEGIATAN OPERASI, SIKLUS OPERASI, UKURAN PERUSAHAAN DAN TINGKAT HUTANG

TERHADAP PERSISTENSI LABA (STUDI EMPIRIS PADA PERUSAHAAN JASA SUB SEKTOR KONSTRUKSI DAN BANGUNAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2013-2016). 2(3), 1–8.

Septavia, N. (2016). PENGARUH BOOK TAX DIFFERENCES, ARUS KAS

OPERASI, TINGKAT HUTANG, DAN UKURAN PERUSAHAAN TERHADAP PERSISTENSI LABA (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar di BEI Tahun 2011-2013). 62(1), 27–40.

Sugiono, P. D. (2017). Metode Penelitian Tindakan Komprehensif.

Sukman. (2017). Pengaruh Arus Kas Operasi, Tingkat Hutang, Dan Ukuran

Perusahaan Terhadap Persistensi Laba Dengan Book Tax Differences Sebagai

Variabel Moderating. Skripsi.

Susilo, T. P., & Anggraeni, B. M. (2017). Analisis Pengaruh Volatilitas Arus

Kas, Tingkat Utang, Siklus Operasi, Dan Ukuran Perusahaan Terhadap Persistensi Laba. Media Riset Akuntansi, 6(1), Hal. 4-21. https://doi.org/10.1080/10826079808001955

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Published

2020-01-20

Issue

Vol. 4 No. 1 (2020): Competitive Jurnal Akuntansi dan Keuangan

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