C. Adena, D. Suhendar, and S. Syarifudin, “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)”, JSHR, vol. 3, no. 2, pp. 41–56, Sep. 2023.