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All Journal Agregat: Jurnal Ekonomi dan Bisnis
Rynzani Ayustika Putri
Universitas Muhammadiyah Prof DR HAMKA
Economics, Econometrics & Finance

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Book Tax Differences, Debt Levels, and Liquidity Influence Earnings Persistence of Companies Zulpahmi Zulpahmi; Sumardi Sumardi; Rynzani Ayustika Putri
Agregat: Jurnal Ekonomi dan Bisnis Vol. 4 No. 1 (2020)
Publisher : Universitas Muhammadiyah Prof. DR HAMKA.

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (643.779 KB) | DOI: 10.22236/agregat_vol4/is1pp1-7

Abstract

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.
Co-Authors Sumardi Sumardi Zulpahmi Zulpahmi