Jurnal Manajemen dan Perbankan (JUMPA)
Vol. 9 No. 3 (2022): Jurnal Manajemen dan Perbankan (JUMPA)

Selisih Pajak, Profitabilitas, Ukuran Perusahaan dan Persistensi Laba

Yohanes Ferry Cahaya (PERBANAS INSTITUTE)
Annathasia P Erasashanti (Unknown)
Azra Rifda Komala (Unknown)

Article Info

Publish Date
02 Nov 2022

Abstract

This study aims to determine the influence of book-tax difference, profitability, and firm size on earnings persistence. The data used in this study are LQ45 category companies listed on the Indonesia Stock Exchange for the 2015-2019 period. This research is quantitative and used a purposive sampling method with a total sample of 24 companies. The analysis used SPSS 25 by performing the classical assumption test, multiple linear regression test, hypothesis testing, and the coefficient of determination test. The results show that probability has a positive influence on earnings persistence. In contrast, permanent and temporary differences as proxies for book-tax differences and firm size have no significant influence on earnings persistence.

Copyrights © 2022




Citation Download
RIS
EndNote, Reference Manager, ProCite
BibTex
Latex, Jabref
Original Source
Download Original
Google Scholar
Check in Google Scholar
Journal Info
Jurnal Manajemen dan Perbankan (JUMPA)
Website

Abbrev

JUMPA

Publisher

Sekolah Tinggi Ilmu Ekonomi Y.A.I

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

Description

Jurnal Manajemen dan Perbankan  ( JUMPA ) adalah jurnal - jurnal yang berkaitan dalam bidang Manajemen  dan  Perbankan yang diterbitkan oleh Sekolah Tinggi Ilmu Ekonomi  Y.A.I secara berkala. Jurnal Manajemen dan Perbankan  ( JUMPA ) are journals related to the field of Management and Banking ...