Articlediamond2015

PENGARUH BOOK-TAX DIFFERENCE, ARUS KAS OPERASI, ARUS KAS AKRUAL, DAN UKURAN PERUSAHAAN PADA PERSISTENSI LABA

Ni Putu Lestari Dewi · I G. A. M. Asri Dwija Putri

27 citations0/0 files storedE-Jurnal Akuntansi

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Auditing, Earnings Management, Governance Corporate Taxation and Avoidance Corporate Governance and Financial Management

Abstract

The purpose of this study was to determine the effect of book-tax difference based on permanent and temporary differences, operating cash flow, acrruals cash flow and firm size on earnings persistence. The population used was Hospitality and Tourism company listed on the Indonesia Stock Exchange. Based on purposive sampling method, the sample amounted to 14 companies with the observation period 2009-2011. The analysis technique used is multiple regression analysis. The conclusion is that the temporary differences, permanent differences, operating cash flow and firm size has positive effect on earnings persistence, while accruals cash flow has no effect on earnings persistence.

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2013Financial statement analysis and security valuation 2005The Persistence and Pricing of Earnings, Accruals, and Cash Flows When Firms Have Large Book-Tax Differences 2004Taxable Income, Future Earnings, and Equity Values 2001The Relation between Financial and Tax Reporting Measures of Income 2007Performance Budgeting and Accrual Budgeting 2015Book-Tax Differences and Future Earnings Changes 2009Tax Avoidance, Large Positive Book-Tax Differences and Earnings Persistence 2004The Accrual Effect on Future Earnings

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2019Faktor-faktor yang Mempengaruhi Persistensi Laba 2019PENGARUH ARUS KAS KEGIATAN OPERASI, SIKLUS OPERASI, UKURAN PERUSAHAAN DAN TINGKAT HUTANG TERHADAP PERSISTENSI LABA (STUDI EMPIRIS PADA PERUSAHAAN JASA SUB SEKTOR KONSTRUKSI DAN BANGUNAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2013-2016)2019Pengaruh Keandalan Akrual, Tingkat Utang Dan Ukuran Perusahaan Terhadap Persistensi Laba

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