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

Agregat: Jurnal Ekonomi dan Bisnis

View Publication Info
 
 
Field Value
 
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
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
 
Format application/pdf
 
Identifier https://journal.uhamka.ac.id/index.php/agregat/article/view/5105
10.22236/agregat_vol4/is1pp1-7
 
Source Agregat: Jurnal Ekonomi dan Bisnis; Vol. 4 No. 1 (2020); 1-7
2549-7243
2549-5658
10.22236/agregat_vol4/is1
 
Language eng
 
Relation https://journal.uhamka.ac.id/index.php/agregat/article/view/5105/1881
 
Rights Copyright (c) 2020 Agregat: Jurnal Ekonomi dan Bisnis
 

Contact Us

The PKP Index is an initiative of the Public Knowledge Project.

For PKP Publishing Services please use the PKP|PS contact form.

For support with PKP software we encourage users to consult our wiki for documentation and search our support forums.

For any other correspondence feel free to contact us using the PKP contact form.

Find Us

Twitter

Copyright © 2015-2018 Simon Fraser University Library