PERAN ARUS KAS OPERASI, BOOK TAX DIFFERENCES DAN KEPEMILIKAN MANAJERIAL DALAM PERSISTENSI LABA SUBSEKTOR PERBANKAN
The purpose of this research is an influence of operating cash flow, book tax differences and managerial ownership on Earning Persistences. The population in this study are banking companies listed on the Indonesia Stock Exchange (BEI) in 2022-2023. The samples in this study were 16 companies for 2...
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| Format: | Article |
| Language: | Indonesian |
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Sekolah Tinggi Ilmu Ekonomi (STIE) Mahardika
2025-01-01
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| Series: | Media Mahardhika: Media Komunikasi Ekonomi dan Manajemen |
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| Online Access: | https://ojs.stiemahardhika.ac.id/index.php/mahardika/article/view/1240 |
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| _version_ | 1849724273802870784 |
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| author | Nur Jannati Agus Satrya Wibowo Ricky Yunisar Setiawan |
| author_facet | Nur Jannati Agus Satrya Wibowo Ricky Yunisar Setiawan |
| author_sort | Nur Jannati |
| collection | DOAJ |
| description | The purpose of this research is an influence of operating cash flow, book tax differences and managerial ownership on Earning Persistences. The population in this study are banking companies listed on the Indonesia Stock Exchange (BEI) in 2022-2023. The samples in this study were 16 companies for 2 periods. The research method used is quantitative with secondary data sources. The sampling technique uses purposive sampling method. The methode of data analysis uses multiple linear regression analysis with SPSS version 27. Simultaneously, the operating cash flow variable, book tax differences and managerial ownership have a significant effect on earnings persistence. The results of this study provide empirical evidence that partially the operating cash flow variable has a significant negative effect on earnings persistence and the book tax differences variable has a positive effect on earnings persistence. Meanwhile, the managerial ownership variable has no effect on earnings persistence. |
| format | Article |
| id | doaj-art-17026ec818964e47bd7c0d87b285ca9a |
| institution | DOAJ |
| issn | 0854-0861 2407-4950 |
| language | Indonesian |
| publishDate | 2025-01-01 |
| publisher | Sekolah Tinggi Ilmu Ekonomi (STIE) Mahardika |
| record_format | Article |
| series | Media Mahardhika: Media Komunikasi Ekonomi dan Manajemen |
| spelling | doaj-art-17026ec818964e47bd7c0d87b285ca9a2025-08-20T03:10:47ZindSekolah Tinggi Ilmu Ekonomi (STIE) MahardikaMedia Mahardhika: Media Komunikasi Ekonomi dan Manajemen0854-08612407-49502025-01-0123228930510.29062/mahardika.v23i2.12401237PERAN ARUS KAS OPERASI, BOOK TAX DIFFERENCES DAN KEPEMILIKAN MANAJERIAL DALAM PERSISTENSI LABA SUBSEKTOR PERBANKANNur Jannati0Agus Satrya Wibowo1Ricky Yunisar Setiawan2Universitas Palangka RayaUniversitas Palangka RayaUniversitas Palangka RayaThe purpose of this research is an influence of operating cash flow, book tax differences and managerial ownership on Earning Persistences. The population in this study are banking companies listed on the Indonesia Stock Exchange (BEI) in 2022-2023. The samples in this study were 16 companies for 2 periods. The research method used is quantitative with secondary data sources. The sampling technique uses purposive sampling method. The methode of data analysis uses multiple linear regression analysis with SPSS version 27. Simultaneously, the operating cash flow variable, book tax differences and managerial ownership have a significant effect on earnings persistence. The results of this study provide empirical evidence that partially the operating cash flow variable has a significant negative effect on earnings persistence and the book tax differences variable has a positive effect on earnings persistence. Meanwhile, the managerial ownership variable has no effect on earnings persistence.https://ojs.stiemahardhika.ac.id/index.php/mahardika/article/view/1240earning persistencesoperating cash flowbook tax differencesmanagerial ownership |
| spellingShingle | Nur Jannati Agus Satrya Wibowo Ricky Yunisar Setiawan PERAN ARUS KAS OPERASI, BOOK TAX DIFFERENCES DAN KEPEMILIKAN MANAJERIAL DALAM PERSISTENSI LABA SUBSEKTOR PERBANKAN Media Mahardhika: Media Komunikasi Ekonomi dan Manajemen earning persistences operating cash flow book tax differences managerial ownership |
| title | PERAN ARUS KAS OPERASI, BOOK TAX DIFFERENCES DAN KEPEMILIKAN MANAJERIAL DALAM PERSISTENSI LABA SUBSEKTOR PERBANKAN |
| title_full | PERAN ARUS KAS OPERASI, BOOK TAX DIFFERENCES DAN KEPEMILIKAN MANAJERIAL DALAM PERSISTENSI LABA SUBSEKTOR PERBANKAN |
| title_fullStr | PERAN ARUS KAS OPERASI, BOOK TAX DIFFERENCES DAN KEPEMILIKAN MANAJERIAL DALAM PERSISTENSI LABA SUBSEKTOR PERBANKAN |
| title_full_unstemmed | PERAN ARUS KAS OPERASI, BOOK TAX DIFFERENCES DAN KEPEMILIKAN MANAJERIAL DALAM PERSISTENSI LABA SUBSEKTOR PERBANKAN |
| title_short | PERAN ARUS KAS OPERASI, BOOK TAX DIFFERENCES DAN KEPEMILIKAN MANAJERIAL DALAM PERSISTENSI LABA SUBSEKTOR PERBANKAN |
| title_sort | peran arus kas operasi book tax differences dan kepemilikan manajerial dalam persistensi laba subsektor perbankan |
| topic | earning persistences operating cash flow book tax differences managerial ownership |
| url | https://ojs.stiemahardhika.ac.id/index.php/mahardika/article/view/1240 |
| work_keys_str_mv | AT nurjannati peranaruskasoperasibooktaxdifferencesdankepemilikanmanajerialdalampersistensilabasubsektorperbankan AT agussatryawibowo peranaruskasoperasibooktaxdifferencesdankepemilikanmanajerialdalampersistensilabasubsektorperbankan AT rickyyunisarsetiawan peranaruskasoperasibooktaxdifferencesdankepemilikanmanajerialdalampersistensilabasubsektorperbankan |