PENGARUH BOOK-TAX DIFFERENCE, ARUS KAS OPERASI, ARUS KAS AKRUAL, DAN UKURAN PERUSAHAAN  PADA PERSISTENSI LABA

Ni Putu Lestari Dewi; I.G.A.M Asri Dwija Putri

PENGARUH BOOK-TAX DIFFERENCE, ARUS KAS OPERASI, ARUS KAS AKRUAL, DAN UKURAN PERUSAHAAN PADA PERSISTENSI LABA

Ni Putu Lestari Dewi Fakultas Ekonomi dan Bisnis, Universitas Udayana, Bali, Indonesia
I.G.A.M Asri Dwija Putri Fakultas Ekonomi dan Bisnis, Universitas Udayana, Bali, Indonesia

Abstrak

The purpose of this study was to determine the effect of book-tax difference based on permanent and temporary differences, operating cash flow, acrruals cash flow and firm size on earnings persistence. The population used was Hospitality and Tourism company listed on the Indonesia Stock Exchange. Based on purposive sampling method, the sample amounted to 14 companies with the observation period 2009-2011. The analysis technique used is multiple regression analysis. The conclusion is that the temporary differences, permanent differences, operating cash flow and firm size has positive effect on earnings persistence, while accruals cash flow has no effect on earnings persistence.

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2015-01-14

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DEWI, Ni Putu Lestari; PUTRI, I.G.A.M Asri Dwija. PENGARUH BOOK-TAX DIFFERENCE, ARUS KAS OPERASI, ARUS KAS AKRUAL, DAN UKURAN PERUSAHAAN PADA PERSISTENSI LABA. E-Jurnal Akuntansi, [S.l.], v. 10, n. 1, p. 244-260, jan. 2015. ISSN 2302-8556. Tersedia pada: <http://ojs.unud.ac.id/index.php/akuntansi/article/view/9974>. Tanggal Akses: 14 aug. 2025

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Terbitan

Vol 10 No 1 (2015)

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Articles

Kata Kunci

book-tax difference, operating cash flow, cash flow accruals, firm size

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