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...
Main Authors: | , |
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Format: | Article |
Language: | English |
Published: |
Universitas Negeri Semarang
2019-03-01
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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. |
first_indexed | 2024-12-12T02:17:38Z |
format | Article |
id | doaj.art-067fa55c7d4c4c39ae64fa86ef8535be |
institution | Directory Open Access Journal |
issn | 2252-6765 |
language | English |
last_indexed | 2024-12-12T02:17:38Z |
publishDate | 2019-03-01 |
publisher | Universitas Negeri Semarang |
record_format | Article |
series | Accounting Analysis Journal |
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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