Article Per Year (5 Year)
p-Index From 2021 - 2026
0
P-Index
This Author published in this journals
All Journal E-Journal Widya Ekonomika
Darmansyah, -
L2Dikti Wilayah III
Economics, Econometrics & Finance

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

Found 1 Documents
Search

 1 
PENGARUH ALIRAN KAS, PERBEDAAN ANTARA LABA AKUNTANSI DENGAN LABA FISKAL, HUTANG TERHADAP PERSISTENSI LABA PADA PERUSAHAAN JASA INVESTASI Darmansyah, -
E-Journal Widya Ekonomika Vol 1 No 2 (2018)
Publisher : L2Dikti Wilayah III

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (2505.024 KB)

Abstract

Earnings quality is something that is a central and important in the world of accounting, as based on the earnings quality of the accounting profession is at stake. The quality of a company's profits are often associated with the persistence of earnings, due to the persistence of earnings is a relevant component of the qualitative characteristics of the predictive value of the company. This study aims to determine how much influence the effect of cash flow, the difference between accounting income with taxable income and debt to earnings persistence on Investment Services Company listed on the Indonesia Stock Exchange (BEI) either partially or simultaneously. The method used included into the category of quantitative rrelation method. These results indicate that the variable cash flows, the difference between accounting income with taxable income, debt and simultaneously influence the persistence of earnings. While partially variable cash flow significant effect on earnings persistence, variable differences between accounting income to taxable income does not significantly influence the persistence of earnings, and debt to variable significant effect on earnings persistence.
Co-Authors