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All Journal Jurnal Akuntansi dan Bisnis Krisnadwipayana
Kemal Al Hafiz
Departemen Akuntansi, Universitas Islam Negeri Maulana Malik Ibrahim Malang, Indonesia
Economics, Econometrics & Finance

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ALIRAN KAS, TINGKAT HUTANG, PERBEDAAN ANTARA AKUNTANSI DAN LABA FISKAL PADA PERSISTENSI LABA : BUKTI DARI PERUSAHAAN OTOMOTIF Kemal Al Hafiz; Isnan Murdiansyah
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 10 No 2 (2023): JURNAL AKUNTANSI DAN BISNIS KRISNADWIPAYANA
Publisher : Program Studi Magister Manajemen Universitas Krisnadwipayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35137/jabk.v10i2.245

Abstract

This study aims to analyze the effect of cash flow, debt levels, book tax differences on profit persistence. The measurement of profit persistence focuses on the regression coefficient of present profit against previous earnings. This research uses data from companies listed on the Indonesia Stock Exchange (IDX) in 2017-2021. The number of research samples was 7 companies obtained by purposive sampling method. The source of research data is secondary data. The analysis technique used in this study is multiple linear regression analysis. The results of the analysis show that cash flow (X1) has no effect on profit persistence, debt level (X2) has no effect on book tax differences (X3) has no effect on profit persistence.
Co-Authors Isnan Murdiansyah