Book Tax Differences, Operating Cash Flow, Leverage and Earning Persistence in Indonesia Manufacturing Companies
Current earnings can be used by investors to predict future earnings if the earnings are of high quality (persistent). This study examines the effect of book tax differences, operating cash flow and debt level on earnings persistence. This study uses manufacturing companies listed on the Indonesia S...
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| Format: | Article |
| Language: | English |
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Universitas Negeri Semarang
2019-09-01
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| Series: | Jurnal Dinamika Akuntansi |
| Subjects: | |
| Online Access: | https://journal.unnes.ac.id/nju/index.php/jda/article/view/20481 |
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| _version_ | 1849468078597865472 |
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| author | Jacobus Widiatmoko MG. Kentris Indarti |
| author_facet | Jacobus Widiatmoko MG. Kentris Indarti |
| author_sort | Jacobus Widiatmoko |
| collection | DOAJ |
| description | Current earnings can be used by investors to predict future earnings if the earnings are of high quality (persistent). This study examines the effect of book tax differences, operating cash flow and debt level on earnings persistence. This study uses manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2014-2016 as populations. Based on data analysis with ordinary least square regression, the results show that two hypotheses are accepted, namely temporary book tax differences and cash flow from operating. As hypothesized, book tax differences negatively affect earnings persistence and operating cash flow has a positive effect on earnings persistence. Meanwhile, permanent book tax differences have not been proven to influence earnings persistence. |
| format | Article |
| id | doaj-art-fb519dc1fe3e4a179b2709e5a5655ebe |
| institution | Kabale University |
| issn | 2085-4277 |
| language | English |
| publishDate | 2019-09-01 |
| publisher | Universitas Negeri Semarang |
| record_format | Article |
| series | Jurnal Dinamika Akuntansi |
| spelling | doaj-art-fb519dc1fe3e4a179b2709e5a5655ebe2025-08-20T03:25:57ZengUniversitas Negeri SemarangJurnal Dinamika Akuntansi2085-42772019-09-0111215115910.15294/jda.v11i2.204819393Book Tax Differences, Operating Cash Flow, Leverage and Earning Persistence in Indonesia Manufacturing CompaniesJacobus Widiatmoko0MG. Kentris Indarti1Department of Accounting, Faculty of Economics and Business, Universitas Stikubank (UNISBANK) SemarangDepartment of Accounting, Faculty of Economics and Business, Universitas Stikubank (UNISBANK) SemarangCurrent earnings can be used by investors to predict future earnings if the earnings are of high quality (persistent). This study examines the effect of book tax differences, operating cash flow and debt level on earnings persistence. This study uses manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2014-2016 as populations. Based on data analysis with ordinary least square regression, the results show that two hypotheses are accepted, namely temporary book tax differences and cash flow from operating. As hypothesized, book tax differences negatively affect earnings persistence and operating cash flow has a positive effect on earnings persistence. Meanwhile, permanent book tax differences have not been proven to influence earnings persistence.https://journal.unnes.ac.id/nju/index.php/jda/article/view/20481temporary book tax differencespermanent book tax differencesoperating cash flowleverageearnings persistence |
| spellingShingle | Jacobus Widiatmoko MG. Kentris Indarti Book Tax Differences, Operating Cash Flow, Leverage and Earning Persistence in Indonesia Manufacturing Companies Jurnal Dinamika Akuntansi temporary book tax differences permanent book tax differences operating cash flow leverage earnings persistence |
| title | Book Tax Differences, Operating Cash Flow, Leverage and Earning Persistence in Indonesia Manufacturing Companies |
| title_full | Book Tax Differences, Operating Cash Flow, Leverage and Earning Persistence in Indonesia Manufacturing Companies |
| title_fullStr | Book Tax Differences, Operating Cash Flow, Leverage and Earning Persistence in Indonesia Manufacturing Companies |
| title_full_unstemmed | Book Tax Differences, Operating Cash Flow, Leverage and Earning Persistence in Indonesia Manufacturing Companies |
| title_short | Book Tax Differences, Operating Cash Flow, Leverage and Earning Persistence in Indonesia Manufacturing Companies |
| title_sort | book tax differences operating cash flow leverage and earning persistence in indonesia manufacturing companies |
| topic | temporary book tax differences permanent book tax differences operating cash flow leverage earnings persistence |
| url | https://journal.unnes.ac.id/nju/index.php/jda/article/view/20481 |
| work_keys_str_mv | AT jacobuswidiatmoko booktaxdifferencesoperatingcashflowleverageandearningpersistenceinindonesiamanufacturingcompanies AT mgkentrisindarti booktaxdifferencesoperatingcashflowleverageandearningpersistenceinindonesiamanufacturingcompanies |