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All Journal KEUNIS Media Mahardhika JURNAL PENDIDIKAN TAMBUSAI Gorontalo Accounting Journal JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Jurnal Riset Akuntansi Aksioma Akuntoteknologi : Jurnal Ilmiah Akuntansi dan Teknologi JRAK (Jurnal Riset Akuntansi dan Bisnis) (e-Journal) Jurnal Revenue : Jurnal Ilmiah Akuntansi DEDIKASI PKM International Journal of Business, Law, and Education Accounting Research Unit (ARU JOURNAL) FORUM EKONOMI: Jurnal Ekonomi, Manajemen dan Akuntansi
Ricky Yunisar Setiawan
Faculty Of Economics And Business, Universitas Palangkaraya
Agriculture, Biological Sciences & Forestry Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Neuroscience Social Sciences Other

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Journal : Media Mahardhika

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PERAN ARUS KAS OPERASI, BOOK TAX DIFFERENCES DAN KEPEMILIKAN MANAJERIAL DALAM PERSISTENSI LABA SUBSEKTOR PERBANKAN Jannati, Nur; Wibowo, Agus Satrya; Setiawan, Ricky Yunisar
Media Mahardhika Vol. 23 No. 2 (2025): January 2025
Publisher : STIE Mahardhika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29062/mahardika.v23i2.1240

Abstract

The purpose of this research is an influence of operating cash flow, book tax differences and managerial ownership on Earning Persistences. The population in this study are banking companies listed on the Indonesia Stock Exchange (BEI) in 2022-2023. The samples in this study were 16 companies for 2 periods. The research method used is quantitative with secondary data sources. The sampling technique uses purposive sampling method. The methode of data analysis uses multiple linear regression analysis with SPSS version 27. Simultaneously, the operating cash flow variable, book tax differences and managerial ownership have a significant effect on earnings persistence. The results of this study provide empirical evidence that partially the operating cash flow variable has a significant negative effect on earnings persistence and the book tax differences variable has a positive effect on earnings persistence. Meanwhile, the managerial ownership variable has no effect on earnings persistence.
Co-Authors Abdullah, Mei K. Agus Satrya Wibowo Alvianita Gunawan Putri Anandita, Rissa Apriani, Endang Sri Dwi Sulistiani Erlyna Tri Rohmiatun Fajriati, Nur Anida Hutagaol, Rafael Hutauruk, Joseph Reynaldo Irawati, Wiwit Jallow, Ousman Jannati, Nur Jatmika, Windy Lamria Simamora, Lamria Lesa, Natasha Cristy Lusy Lusy, Lusy Marbun, Melia Rumata Mentari, Theresia Muhyiansyah, Ahmad Rafli Nur Hasanah Pasaribu, Masdelina Putri Meliyansyah Putri Putri, Putri Rafles Ginting Rahman, Nita Robiansyah, Anton Santaria, Nola Sari, Dian Wulan Sella, Nivada Two Simbolon, Rahel Stevani, Meisya Cindy Wibowo, Agus Satrya Widiyati, Dian Wiriatmaja, Nuraini Ulya