The The Effect of Book-Tax Differences and Operating Cash Flow on Earnings Persistence with Good Corporate Governance as Moderating Variable: Pengaruh Book-Tax Differences dan Arus Kas Operasi terhadap Persistensi Laba dengan Good Corporate Governance sebagai Variabel Moderasi

Halimatus Sa'diyah ; Sukma ; Dwi Suhartini

Jurnal Ilmiah Komputerisasi Akuntansi 📅 2022 Vol 15, No 1 🔗 DOI: 10.51903/kompak.v15i1.608 ★ 1 Sitasi

Abstract

Persistent earning show that the company is able to maintain sustainable profits. With this in mind, this study was conducted to examine and analyze the effect of Permanent Differences, Temporary Differences, and Operating Cash Flows on Profit Persistence moderated by Good Corporate Governance in food and beverage sub-sector companies listed on the Indonesia Stock Exchange in 2015-2019. This study uses secondary data and analyzed using Structural Equation Model based on Partial Least Square. The results of the study show that only temporary differences have a significant effect on earnings persistence and Good Corporate Governance can weaken the relationship between temporary differences and earnings persistence.

Keywords

Earning persistence Permanent Differences Temporary Differences Operating Cash Flows Good Corporate Governance

How to Cite

Halimatus Sa'diyah, et al. (2022). The The Effect of Book-Tax Differences and Operating Cash Flow on Earnings Persistence with Good Corporate Governance as Moderating Variable: Pengaruh Book-Tax Differences dan Arus Kas Operasi terhadap Persistensi Laba dengan Good Corporate Governance sebagai Variabel Moderasi. Jurnal Ilmiah Komputerisasi Akuntansi, 15(1). https://doi.org/10.51903/kompak.v15i1.608

Halimatus Sa'diyah, Sukma; Dwi Suhartini, "The The Effect of Book-Tax Differences and Operating Cash Flow on Earnings Persistence with Good Corporate Governance as Moderating Variable: Pengaruh Book-Tax Differences dan Arus Kas Operasi terhadap Persistensi Laba dengan Good Corporate Governance sebagai Variabel Moderasi," Jurnal Ilmiah Komputerisasi Akuntansi, vol. 15, no. 1, 2022.

Halimatus Sa'diyah, Sukma; Dwi Suhartini. "The The Effect of Book-Tax Differences and Operating Cash Flow on Earnings Persistence with Good Corporate Governance as Moderating Variable: Pengaruh Book-Tax Differences dan Arus Kas Operasi terhadap Persistensi Laba dengan Good Corporate Governance sebagai Variabel Moderasi." Jurnal Ilmiah Komputerisasi Akuntansi, vol. 15, no. 1, 2022.

Halimatus Sa'diyah, et al. (2022) 'The The Effect of Book-Tax Differences and Operating Cash Flow on Earnings Persistence with Good Corporate Governance as Moderating Variable: Pengaruh Book-Tax Differences dan Arus Kas Operasi terhadap Persistensi Laba dengan Good Corporate Governance sebagai Variabel Moderasi', Jurnal Ilmiah Komputerisasi Akuntansi, 15(1). doi: 10.51903/kompak.v15i1.608.

Halimatus Sa'diyah, Sukma; Dwi Suhartini. The The Effect of Book-Tax Differences and Operating Cash Flow on Earnings Persistence with Good Corporate Governance as Moderating Variable: Pengaruh Book-Tax Differences dan Arus Kas Operasi terhadap Persistensi Laba dengan Good Corporate Governance sebagai Variabel Moderasi. Jurnal Ilmiah Komputerisasi Akuntansi. 2022;15(1).

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