The Influence of Book Tax Differences, Cash Flow Volatility, Managerial Ownership, Amount of Accruals and Company Size on Profit Persistence (Case Study of Consumer Services Sub￾Sector Companies Listed on the Indonesian Stock Exchange in 2017 - 2021)

Authors

  • Cindini Adena Universitas Kuningan, Indonesia
  • Dadang Suhendar Universitas Kuningan, Indonesia
  • Syahrul Syarifudin Universitas Kuningan, Indonesia

DOI:

https://doi.org/10.33603/jshr.v3i2.9498

Keywords:

Book Tax Differences, Cash Flow Volatility, Managerial Ownership, Accrual Ammounts, Company Size, Earning Persistence

Abstract

The purpose of this study was to determine the effect of Book
Differences, Cash Flow Volatility, Managerial Ownership, and
Amount of Company Size Accruals on Earnings Persistence.
The methods used in this research are descriptive and
verification. The population in this research is the financial
reports of consumer services sub-sector companies listed on
the Indonesia Stock Exchange for 2017-2021, namely 40
research companies. The sampling technique in this study used
purposive sampling and obtained a sample of 21 companies. A
statistic used is panel data regression, while the hypothesis test
uses the f-test and t-test. Based on the simultaneous test results
of Book Tax Differences Cash Flow Volatility, Managerial
Ownership, Accrual Amounts, and Uk have a simultaneous
effect on earnings persistence, and based on the partial test of
Tax Differences, Cash Flow Volatility, Managerial Ownership,
Al Amounts and Sizes have a positive and significant effect on
earnings persistence.

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Published

2023-09-30

Issue

Vol. 3 No. 2 (2023): VOLUME 3 NUMBER 2 SEPTEMBER 2023

Section

Artikel

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