The Influence of Book Tax Differences, Operating Cash Flow, Leverage, and Firm Size towards Earnings Persistence

The purpose of this research is to obtain empirical evidence concerning the influence of book tax differences, operating cash flow, leverage, and firm size to earnings persistence. Population in this research is company of consumer goods industry sector which registered in Indonesia Stock Exchange i...

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Main Authors: Catur Sari Maqfiroh, Kusmuriyanto Kusmuriyanto
Format: Article
Language:English
Published: Universitas Negeri Semarang 2019-03-01
Series:Accounting Analysis Journal
Online Access:https://journal.unnes.ac.id/sju/index.php/aaj/article/view/19468
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author Catur Sari Maqfiroh
Kusmuriyanto Kusmuriyanto
author_facet Catur Sari Maqfiroh
Kusmuriyanto Kusmuriyanto
author_sort Catur Sari Maqfiroh
collection DOAJ
description The purpose of this research is to obtain empirical evidence concerning the influence of book tax differences, operating cash flow, leverage, and firm size to earnings persistence. Population in this research is company of consumer goods industry sector which registered in Indonesia Stock Exchange in 2011-2016. Years observed are 2012-2015. Sampling technique is using purposive sampling, gained 22 samples out of 33 companies. There are 85 units of analysis in this study. The analysis techniques used are descriptive statistic and multiple regression by using SPSS program. The result of the research shows that book tax differences indicated by large negative book tax differences has significant and negative influence on earnings persistence. Besides, large positive book tax difference has no influence on earnings persistence. Operating cash flow and firm size in this study are proved to have no influence on earnings persistence. Leverage is proved to have negative and significant influence on the persistence of earnings. The conclusion of this research is that earnings persistence is influenced by large negative book tax difference and leverage.
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spelling doaj.art-067fa55c7d4c4c39ae64fa86ef8535be2022-12-22T00:41:46ZengUniversitas Negeri SemarangAccounting Analysis Journal2252-67652019-03-017315115810.15294/aaj.v7i3.1946819468The Influence of Book Tax Differences, Operating Cash Flow, Leverage, and Firm Size towards Earnings PersistenceCatur Sari Maqfiroh0Kusmuriyanto Kusmuriyanto1Semarang State UniversityUniversitas Negeri SemarangThe purpose of this research is to obtain empirical evidence concerning the influence of book tax differences, operating cash flow, leverage, and firm size to earnings persistence. Population in this research is company of consumer goods industry sector which registered in Indonesia Stock Exchange in 2011-2016. Years observed are 2012-2015. Sampling technique is using purposive sampling, gained 22 samples out of 33 companies. There are 85 units of analysis in this study. The analysis techniques used are descriptive statistic and multiple regression by using SPSS program. The result of the research shows that book tax differences indicated by large negative book tax differences has significant and negative influence on earnings persistence. Besides, large positive book tax difference has no influence on earnings persistence. Operating cash flow and firm size in this study are proved to have no influence on earnings persistence. Leverage is proved to have negative and significant influence on the persistence of earnings. The conclusion of this research is that earnings persistence is influenced by large negative book tax difference and leverage.https://journal.unnes.ac.id/sju/index.php/aaj/article/view/19468
spellingShingle Catur Sari Maqfiroh
Kusmuriyanto Kusmuriyanto
The Influence of Book Tax Differences, Operating Cash Flow, Leverage, and Firm Size towards Earnings Persistence
Accounting Analysis Journal
title The Influence of Book Tax Differences, Operating Cash Flow, Leverage, and Firm Size towards Earnings Persistence
title_full The Influence of Book Tax Differences, Operating Cash Flow, Leverage, and Firm Size towards Earnings Persistence
title_fullStr The Influence of Book Tax Differences, Operating Cash Flow, Leverage, and Firm Size towards Earnings Persistence
title_full_unstemmed The Influence of Book Tax Differences, Operating Cash Flow, Leverage, and Firm Size towards Earnings Persistence
title_short The Influence of Book Tax Differences, Operating Cash Flow, Leverage, and Firm Size towards Earnings Persistence
title_sort influence of book tax differences operating cash flow leverage and firm size towards earnings persistence
url https://journal.unnes.ac.id/sju/index.php/aaj/article/view/19468
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