Pengaruh Book Tax Differences, Operating Cash Flow, Leverage, dan Firm Size terhadap Earning Persistence dengan Audit Commitee sebagai Variabel Moderating
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Institusion
Sekolah Tinggi Ilmu Ekonomi Tri Bhakti
Author
Hurma, Fergilia Safira
Subject
Akuntansi Manajemen
Datestamp
2024-08-28 03:12:59
Abstract :
Objective: This reserach aims to determine the influence of book tax difference operating cash flow, leverage, and firm size on earning persistence and corporate governance as a moderating variables. Design/methodology/approach: This research uses quantitative data, the sample in research is financial sector companies listed on the Indonesia Stock Exchange in the period 2009-2023 totaling 29 companies. The analysis technique used to test the hypotesis is multiple regression analysis using Eviews 9 software. Findings: The results of this study indicate that the book tax difference variable has a positive and statistically significant effect on earning persistence, the operating cash flow and leverage variables have a positive and statistically insignificant effect on earning persistence, and the firm size variables is statistically insignificant to earning persistence. For the moderating variable, the audit committee strengthens the relationship between operating cash flow and firm size on earning persistence, but the audit committee does not strengthen the effect of book tax differences and leverage on earning persistence. Originality/value: This research discusses earning persistence and other factors such as book tax difference, operating cash flow, leverage, firm size, and corporate governance which focuses on financial sector companies. This research uses as a measurement of earning persistence.
Objective: This reserach aims to determine the influence of book tax difference operating cash flow, leverage, and firm size on earning persistence and corporate governance as a moderating variables. Design/methodology/approach: This research uses quantitative data, the sample in research is financial sector companies listed on the Indonesia Stock Exchange in the period 2009-2023 totaling 29 companies. The analysis technique used to test the hypotesis is multiple regression analysis using Eviews 9 software. Findings: The results of this study indicate that the book tax difference variable has a positive and statistically significant effect on earning persistence, the operating cash flow and leverage variables have a positive and statistically insignificant effect on earning persistence, and the firm size variables is statistically insignificant to earning persistence. For the moderating variable, the audit committee strengthens the relationship between operating cash flow and firm size on earning persistence, but the audit committee does not strengthen the effect of book tax differences and leverage on earning persistence. Originality/value: This research discusses earning persistence and other factors such as book tax difference, operating cash flow, leverage, firm size, and corporate governance which focuses on financial sector companies. This research uses as a measurement of earning persistence.
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