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)
DOI:
https://doi.org/10.31000/c.v4i1.2324Abstrak
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.
Unduhan
Referensi
Ariyani, D., & Wulandari, R. (2016). PENGARUH BOOK TAX
DIFFERENCES DAN ARUS KAS TERHADAP PERSISTENSI LABA (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di BEI).
Bruce, 2011. (2013). 済無No Title No Title. Journal of Chemical Information and Modeling, 53(9), 1689–1699.
https://doi.org/10.1017/CBO9781107415324.004
Fitriana, N., & Fadhila, W. (2016). Pengaruh Tingkat Hutang dan Arus Kas Akrual
terhadap Persistensi Laba. Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi, 1(1), 258–272.
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Linawati. (2015). PENGARUH TINGKAT HUTANG, ARUS KAS DAN AKRUAL TERHADAP PERSISTENSI LABA DENGAN CORPORATE GOVERNANCE SEBAGAI VARIABEL MODERATING (Studi Empiris pada Perusahaan yang Terdaftar di BEI
Tahun 2011-2015). (2005).
Nuryaman, D., & Christina, D. V. (2015). Metode Penelitian Akuntansi dan
Bisnis. Riahi-Belkaoui, A. (2009). Accounting Theory.
Ridwan, M. (2019). Ini Penyebab Laba Bersih Indocoment Tunggal Prakarsa
(INTP) Tergerus Tajam. Retrieved from 22 Maret 2019 website: https://m.bisnis.com/market
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 OperasDan Ukuran Perusahaan Terhadap
Persistensi Laba. Media Riset Akuntansi, 6(1), Hal. 4-21. https://doi.org/10.1080/10826079808001955
Ariyani, D., & Wulandari, R. (2016). PENGARUH BOOK TAX
DIFFERENCES DAN ARUS KAS TERHADAP PERSISTENSI LABA (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di BEI).
Bruce, 2011. (2013). 済無No Title No Title. Journal of Chemical Information and
Modeling, 53(9), 1689–1699. https://doi.org/10.1017/CBO9781107415324.004
Abbas, Dirvi Surya, Mohamad Zulman Hakim, and Nur Istianah. "PENGARUH PROFITABILITAS, UKURAN PERUSAHAAN, LEVERAGE, DAN KEPEMILIKAN SAHAM PUBLIK TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (Pada Perusahaan Makanan dan MinumanYang Terdaftar Di Bursa Efek Indonesia Periode 2014-2017)." COMPETITIVE 3.2 (2019): 1-25.
Fitriana, N., & Fadhila, W. (2016). Pengaruh Tingkat Hutang dan Arus Kas Akrual terhadap Persistensi Laba. Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi, 1(1), 258–272.
Hakim, Mohamad Zulman, and Dirvi Surya Abbas. "PENGARUH UKURAN PERUSAHAAN, STRUKTUR MODAL, LIKUIDITAS, INVESTMENT OPPORTUNITY SET (IOS), DAN PROFITABILITAS TERHADAP KUALITAS LABA (Perusahaan Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia Tahun 2013-2017)." COMPETITIVE 3.2 (2019): 26-51.
Hery, S.E., M. S. (2017). Akuntansi Perpajakan.Indonesia, I. A. (2018). Standar Akuntansi Keuangan.
Linawati. (2015). PENGARUH TINGKAT HUTANG, ARUS KAS DAN AKRUAL TERHADAP PERSISTENSI LABA DENGAN CORPORATE GOVERNANCE SEBAGAI VARIABEL MODERATING (Studi Empiris pada Perusahaan yang Terdaftar di BEI Tahun 2011-2015). (2005).
Nuryaman, D., & Christina, D. V. (2015). Metode Penelitian Akuntansi dan Bisnis.
Riahi-Belkaoui, A. (2009). Accounting Theory.
Ridwan, M. (2019). Ini Penyebab Laba Bersih Indocoment Tunggal Prakarsa (INTP) Tergerus Tajam. Retrieved from 22 Maret 2019 website: https://m.bisnis.com/market
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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