VOLATILITAS ARUS KAS, TINGKAT UTANG, BOOK TAX DIFFERENCES DAN DAMPAKNYA TERHADAP PERSISTENSI LABA

AJAR

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Title VOLATILITAS ARUS KAS, TINGKAT UTANG, BOOK TAX DIFFERENCES DAN DAMPAKNYA TERHADAP PERSISTENSI LABA
 
Creator Holly, Anthony
 
Description The purpose of this research is to investigate cash flow volatile, debt level, book tax differences and its impact to earning persistence. This research using companies listed in Indonesia Stock Exchange as sample. Sample selected by purposive sampling method.  Data type used in this study is quantitative data and analyzed using multiple regression analysis to analysis dependent variable, earning persistence, and independent variable, cash flow volatile, debt level and book tax differences.  The result of the research revealed cash flow volatile and debt level have negative and significant effect to earning persistence because higher volatile of cash flow and higher debt level, the earning resulted less persistence. Book tax differences has no effect to earning persistence. Investors see that the differences between earning reported as accounting income and taxable income as the common process resulted by the differences of the rule in recognition of income and expenses which has no effect in earning persistence.
 
Publisher Fakultas Ekonomi dan Bisnis
 
Date 2019-09-10
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
 
Format application/pdf
 
Identifier http://ojs.feb.uajm.ac.id/index.php/AJAR/article/view/84
10.35129/ajar.v2i02.84
 
Source AJAR; Vol 2 No 02 (2019): Atma Jaya Accounting Research (AJAR); 121-153
2656-0410
2654-590X
10.35129/ajar.v2i02
 
Language eng
 
Relation http://ojs.feb.uajm.ac.id/index.php/AJAR/article/view/84/51
 
Rights Copyright (c) 2019 AJAR
 

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