Book Tax Differences, Debt Levels, and Liquidity Influence Earnings Persistence of Companies

Agregat: Jurnal Ekonomi dan Bisnis

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Title Book Tax Differences, Debt Levels, and Liquidity Influence Earnings Persistence of Companies
Creator Zulpahmi, Zulpahmi
Sumardi, Sumardi
Putri, Rynzani Ayustika
Subject Book tax differences, debt levels, liquidity, earnings persistence, Jakarta Islamic Index
Description The purpose of this study is to analyze and find out whether book tax differences, debt levels and liquidity pose significant influence on earnings persistence during the period of 2013- 2017. The population in this study was 16 companies. The research sample involved 6 companies, which was determined by purposive sampling method. The present study was quantitative in nature, involving SPSS 25 upon its data analysis. Based on data analysis, the results show that book tax differences does not affect earnings persistence. Debt levels has a significant negative effect on earnings persistence. The findings also point out that liquidity have negative significant effect on earnings persistence.
Publisher Universitas Muhammadiyah Prof. DR HAMKA.
Date 2020-03-30
Type info:eu-repo/semantics/article
Peer-reviewed Article
Format application/pdf
Source Agregat: Jurnal Ekonomi dan Bisnis; Vol. 4 No. 1 (2020); 1-7
Language eng
Rights Copyright (c) 2020 Agregat: Jurnal Ekonomi dan Bisnis

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