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The Influence of Book Tax Differences, Operating Cash Flow, Leverage, and Firm Size towards Earnings Persistence

Accounting Analysis Journal · Vol. 7 No. 3 (2019) · hlm. 151–158

DOI
10.15294/aaj.v7i3.19468
ISSN
2502-6216, 2252-6765
Terbit
2019-03-11
Penerbit
Universitas Negeri Semarang
Bahasa
eng

Abstrak

The purpose of this research is to obtain empirical evidence concerning the influence of book tax differences, operating cash flow, leverage, and firm size to earnings persistence. Population in this research is company of consumer goods industry sector which registered in Indonesia Stock Exchange in 2011-2016. Years observed are 2012-2015. Sampling technique is using purposive sampling, gained 22 samples out of 33 companies. There are 85 units of analysis in this study. The analysis techniques used are descriptive statistic and multiple regression by using SPSS program. The result of the research shows that book tax differences indicated by large negative book tax differences has significant and negative influence on earnings persistence. Besides, large positive book tax difference has no influence on earnings persistence. Operating cash flow and firm size in this study are proved to have no influence on earnings persistence. Leverage is proved to have negative and significant influence on the persistence of earnings. The conclusion of this research is that earnings persistence is influenced by large negative book tax difference and leverage.

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  • Politeknik Negeri Ujung Pandang
  • Diponegoro University
  • Universitas Raharja
  • Universitas Yudharta Pasuruan
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Rekan penulisOrganisasiArtikel bersama
Nurhayati NurhayatiPoliteknik Negeri Ujung Pandang2
Andhina Putri HeriyantiDiponegoro University1
Supriyadi SupriyadiAfiliasi tidak diketahui1
Dewi MustikaningtyasAfiliasi tidak diketahui1
Mochamad Nur SholikhinAfiliasi tidak diketahui1
Nishfa MufatihahAfiliasi tidak diketahui1
Shanie SukmawatiAfiliasi tidak diketahui1
Linda AgustinaAfiliasi tidak diketahui1
Siti SangadahAfiliasi tidak diketahui1
Hafidz MahmudiAfiliasi tidak diketahui1
Susmiatun SusmiatunAfiliasi tidak diketahui1
Radyasinta Surya PratandaAfiliasi tidak diketahui1
Fani RisdiyaniAfiliasi tidak diketahui1
Wahyu LestariAfiliasi tidak diketahui1
Yani FebrianiAfiliasi tidak diketahui1
Nur AzizahUniversitas Raharja1
Ester Victorya ChristianiAfiliasi tidak diketahui1
Liani SuliyantiniAfiliasi tidak diketahui1
Dewi Ayu AnggrainiAfiliasi tidak diketahui1
Resti KhanaliyaAfiliasi tidak diketahui1
Lystia Aryanti NurjannahAfiliasi tidak diketahui1
Dessy Anggara Listy PutriAfiliasi tidak diketahui1
Tria Budi SetianiAfiliasi tidak diketahui1
Yunita Dwi KurniawatiAfiliasi tidak diketahui1
Iwan RusliyantoAfiliasi tidak diketahui1
Ani PaharyaniAfiliasi tidak diketahui1
Moh Ainul WafaAfiliasi tidak diketahui1
Lyna LatifahAfiliasi tidak diketahui1
E. S. P. WihartoAfiliasi tidak diketahui1
A. F. EfendyAfiliasi tidak diketahui1
F. M. AbdillahAfiliasi tidak diketahui1
Amir MahmudUniversitas Yudharta Pasuruan1
Aris Setyo WibowoAfiliasi tidak diketahui1
Rusdarti RusdartiAfiliasi tidak diketahui1
Fazri MohehuAfiliasi tidak diketahui1

Afiliasi berasal dari OpenAlex; metadata OAI-PMH jurnal tidak memuatnya. Penulis tanpa ID OpenAlex dicocokkan berdasarkan nama, sehingga dua orang bisa tergabung atau satu orang bisa terpisah.

Sumber metadata: OAI-PMH (metadata jurnal) https://journal.unnes.ac.id/sju/index.php/aaj/oai, pertama di-harvest 5 Nov 2026, terakhir terlihat 5 Nov 2026.
Metadata asli (oai_dc) 
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	<dc:title xml:lang="en-US">The Influence of Book Tax Differences, Operating Cash Flow, Leverage,  and Firm Size towards Earnings Persistence</dc:title>
	<dc:creator>Maqfiroh, Catur Sari</dc:creator>
	<dc:creator>Kusmuriyanto, Kusmuriyanto</dc:creator>
	<dc:description xml:lang="en-US">The purpose of this research is to obtain empirical evidence concerning the influence of book tax differences, operating cash flow, leverage, and firm size to earnings persistence. Population in this research is company of consumer goods industry sector which registered in Indonesia Stock Exchange in 2011-2016. Years observed are 2012-2015. Sampling technique is using purposive sampling, gained 22 samples out of 33 companies. There are 85 units of analysis in this study. The analysis techniques used are descriptive statistic and multiple regression by using SPSS program. The result of the research shows that book tax differences indicated by large negative book tax differences has significant and negative influence on earnings persistence. Besides, large positive book tax difference has no influence on earnings persistence. Operating cash flow and firm size in this study are proved to have no influence on earnings persistence. Leverage is proved to have negative and significant influence on the persistence of earnings. The conclusion of this research is that earnings persistence is influenced by large negative book tax difference and leverage.</dc:description>
	<dc:publisher xml:lang="en-US">Universitas Negeri Semarang</dc:publisher>
	<dc:date>2019-03-11</dc:date>
	<dc:type>info:eu-repo/semantics/article</dc:type>
	<dc:type>info:eu-repo/semantics/publishedVersion</dc:type>
	<dc:type xml:lang="en-US">Peer-reviewed Article</dc:type>
	<dc:format>application/pdf</dc:format>
	<dc:identifier>https://journal.unnes.ac.id/sju/aaj/article/view/19468</dc:identifier>
	<dc:identifier>10.15294/aaj.v7i3.19468</dc:identifier>
	<dc:source xml:lang="en-US">Accounting Analysis Journal; Vol 7 No 3 (2018): November 2018; 151-158</dc:source>
	<dc:source>2502-6216</dc:source>
	<dc:source>2252-6765</dc:source>
	<dc:source>10.15294/aaj.v7i3</dc:source>
	<dc:language>eng</dc:language>
	<dc:relation>https://journal.unnes.ac.id/sju/aaj/article/view/19468/12978</dc:relation>
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