The effect of difference in accounting and fiscal profit, operating cash flow and liabilities levels on earning persistency
Accounting Study Program, Economic Faculty, University of Widya Gama Mahakam, Samarinda, Indonesia.
Research Article
World Journal of Advanced Research and Reviews, 2022, 15(03), 182–191
Article DOI: 10.30574/wjarr.2022.15.3.0900
Publication history:
Received on 04 August 2022; revised on 06 September 2022; accepted on 08 September 2022
Abstract:
The purpose of this paper is to identify the effect of difference between earning accounting and fiscal (DBEAF), and operational cashflow (OPRCF) with level of liabilities (LBLTY) as control variables on earning persistence. Population of this research was food and beverage companies listed on the Indonesian Stock Exchange (IDX) in 2019–2021. The used method in this research is multiple linear regression-ordinary least square and hypotheses testing using t-test to test the regression coefficients with level of significance of 5 percent. The results showed that DBEAF, and OPCF have a significant positive effect on the earning persistence. While the LBLTY has an insignificant negative effect on the earning persistence. The results showed that earning persistence increases as DBEAF, and OPRCF of the company improves. While the LBLTY has a insignificant negative effect on earning persistence.
Keywords:
Difference between earning accounting and fiscal; Operational cash flow; Level of liabilities; Earning persistence; Food and beverage; IDX
Full text article in PDF:
Copyright information:
Copyright © 2022 Author(s) retain the copyright of this article. This article is published under the terms of the Creative Commons Attribution Liscense 4.0