Article Per Year (5 Year)
p-Index From 2020 - 2025
0.23
P-Index
This Author published in this journals
All Journal International Journal of Public Budgeting, Accounting and Finance
Tarigan, Dessy
Unknown Affiliation
Economics, Econometrics & Finance

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
ANALYSIS OF THE INFLUENCE OF OPERATING CASH FLOWS, DEBT TAX LOADS, AS WELL AS LISTED LEVELS ON PROFIT PERSISTENCY WITH SALES VOLATILITY AS MODERATING VARIABLES IN MANUFACTURING COMPANIES REGISTERED IN THE EXCHANGE OF PROFITS WITH SALES VOLATILITY AS MO Tarigan, Dessy
International Journal of Public Budgeting, Accounting and Finance Vol 3 No 1 (2020): Journal of Public Budgeting, Accounting and Finance
Publisher : Asosiasi Dosen Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (96.229 KB)

Abstract

This study aims to analyze operating cash flow, deferred tax expense, and debt levels that affect earnings persistence with sales volatility as a moderating variable in manufacturing companies listed on the Indonesia Stock Exchange for the period of 2016-2018. The population in this study amounted to 132 companies using a purposive sampling method obtained a sample of 34 data. Data testing methods used are multiple linear regression analysis and moderating analysis. The results of this study indicate that partially, the operating cash flow variable does not have a significant effect on earnings persistence, the deferred tax expense variable partially has a significant effect on earnings persistence, and the debt level variable also has a significant effect on earnings persistence. Sales volatility is able to moderate the influence of operating cash flow, deferred tax expense, and the level of debt to earnings persistence.
Co-Authors