Home
World Journal of Advanced Research and Reviews
International Journal with High Impact Factor for fast publication of Research and Review articles

Main navigation

  • Home
    • Journal Information
    • Editorial Board Members
    • Reviewer Panel
    • Abstracting and Indexing
    • Journal Policies
    • Our CrossMark Policy
    • Publication Ethics
    • Issue in Progress
    • Current Issue
    • Past Issues
    • Instructions for Authors
    • Article processing fee
    • Track Manuscript Status
    • Get Publication Certificate
    • Join Editorial Board
    • Join Reviewer Panel
  • Contact us
  • Downloads

eISSN: 2581-9615 || CODEN: WJARAI || Impact Factor 8.2 ||  CrossRef DOI

Research and review articles are invited for publication in March 2026 (Volume 29, Issue 3) Submit manuscript

The effect of difference in accounting and fiscal profit, operating cash flow and liabilities levels on earning persistency

Breadcrumb

  • Home
  • The effect of difference in accounting and fiscal profit, operating cash flow and liabilities levels on earning persistency

Martinus Robert Hutauruk *

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
DOI url: https://doi.org/10.30574/wjarr.2022.15.3.0900
 
Received on 04 August 2022; revised on 06 September 2022; accepted on 08 September 2022
 
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.
 
Difference between earning accounting and fiscal; Operational cash flow; Level of liabilities; Earning persistence; Food and beverage; IDX
 
https://wjarr.com/sites/default/files/fulltext_pdf/WJARR-2022-0900.pdf

Preview Article PDF

Martinus Robert Hutauruk. The effect of difference in accounting and fiscal profit, operating cash flow and liabilities levels on earning persistency. World Journal of Advanced Research and Reviews, 2022, 15(3), 182-191. Article DOI: https://doi.org/10.30574/wjarr.2022.15.3.0900

Copyright © Author(s). All rights reserved. This article is published under the terms of the Creative Commons Attribution 4.0 International License (CC BY 4.0), which permits use, sharing, adaptation, distribution, and reproduction in any medium or format, as long as appropriate credit is given to the original author(s) and source, a link to the license is provided, and any changes made are indicated.

All statements, opinions, and data contained in this publication are solely those of the individual author(s) and contributor(s). The journal, editors, reviewers, and publisher disclaim any responsibility or liability for the content, including accuracy, completeness, or any consequences arising from its use.

Get Certificates

Get Publication Certificate

Download LoA

Check Corssref DOI details

Issue details

Issue Cover Page

Editorial Board

Table of content

Copyright © 2026 World Journal of Advanced Research and Reviews - All rights reserved

Developed & Designed by VS Infosolution