Article Per Year (5 Year)
p-Index From 2021 - 2026
0.23
P-Index
This Author published in this journals
All Journal JURNAL RISET AKUNTANSI TIRTAYASA
Mira Permatasari
Universitas Sultan Ageng Tirtayasa
Economics, Econometrics & Finance Social Sciences

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

Found 1 Documents
Search

 1 
Pengaruh Book Tax Differences, Arus Kas Operasi, dan Ukuran Perusahaan terhadap Persistensi Laba (Studi Empiris pada Perusahaan Pertambangan yang terdaftar di BEI Periode 2015-2019) Mira Permatasari
JURNAL RISET AKUNTANSI TIRTAYASA Vol 8, No 1 (2023): April
Publisher : Pascasarjana Universitas Sultan Ageng Tirtayas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.48181/jratirtayasa.v8i1.21339

Abstract

This study aims to examine the effect of book tax differences, operating cash flow, and company size on earnings persistence in mining companies listed on the Indonesia Stock Exchange for five years (2015-2019). The population in this study were mining companies listed on the Indonesia Stock Exchange. The sample technique used was purposive sampling method. The data analysis technique used is regression analysis.          The results of this study show the book tax differences impact on earnings persistence, while operating cash flow and firm size have no effect on earnings persistence.
Co-Authors