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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) · pp. 151–158

DOI
10.15294/aaj.v7i3.19468
ISSN
2502-6216, 2252-6765
Published
2019-03-11
Publisher
Universitas Negeri Semarang
Language
eng

Abstract

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.

Collaboration network of the authors

32 authors · 42 co-authorship links

Hover or tap a name to highlight its co-authors. Double-click to open the author's page.

  • Politeknik Negeri Ujung Pandang
  • Yogyakarta State University
  • Affiliation unknown
  • Different organisations
  • Same organisation
  • Affiliation unknown
  • Thicker line = more joint articles · bigger circle = more articles
Show as table
Co-authorOrganisationJoint articles
Nurhayati NurhayatiPoliteknik Negeri Ujung Pandang2
Shanie SukmawatiAffiliation unknown1
Linda AgustinaAffiliation unknown1
Siti SangadahAffiliation unknown1
Hafidz MahmudiAffiliation unknown1
Susmiatun SusmiatunAffiliation unknown1
Radyasinta Surya PratandaAffiliation unknown1
Fani RisdiyaniAffiliation unknown1
Wahyu LestariYogyakarta State University1
Yani FebrianiAffiliation unknown1
Nur AzizahAffiliation unknown1
Ester Victorya ChristianiAffiliation unknown1
Liani SuliyantiniAffiliation unknown1
Dewi Ayu AnggrainiAffiliation unknown1
Resti KhanaliyaAffiliation unknown1
Lystia Aryanti NurjannahAffiliation unknown1
Dessy Anggara Listy PutriAffiliation unknown1
Tria Budi SetianiAffiliation unknown1
Yunita Dwi KurniawatiAffiliation unknown1
Iwan RusliyantoAffiliation unknown1
Ani PaharyaniAffiliation unknown1
Moh Ainul WafaAffiliation unknown1
Lyna LatifahAffiliation unknown1
E. S. P. WihartoAffiliation unknown1
A. F. EfendyAffiliation unknown1
F. M. AbdillahAffiliation unknown1
Aris Setyo WibowoAffiliation unknown1
Amir MahmudAffiliation unknown1
Rusdarti RusdartiAffiliation unknown1
Fazri MohehuAffiliation unknown1

Affiliations come from OpenAlex; journal OAI-PMH metadata carries none. Authors without an OpenAlex ID are matched by name, which can merge or split people.

Metadata source: OAI-PMH (metadata jurnal) https://journal.unnes.ac.id/sju/index.php/aaj/oai, first harvested 5 Nov 2026, last seen 8 Nov 2026.
Original metadata (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>
</oai_dc:dc>