PENGARUH BOOK TAX DIFFERENCE, ARUS KAS OPERASI, DAN DISCRETIONARY ACCRUAL TERHADAP PERSISTENSI LABA (STUDY EMPIRIS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR PADA BURSA EFEK INDONESIA TAHUN 2015-2018)

dc.contributor.author	Gultom, Cicilia Wahyu Astia
dc.date.accessioned	2021-10-15T08:02:13Z
dc.date.available	2021-10-15T08:02:13Z
dc.date.issued	2020
dc.identifier.uri	http://repository.president.ac.id/xmlui/handle/123456789/5249
dc.description.abstract	This research was to determine the effect of book tax differences, operating cash flow and discretionary accruals on earnings persistence at manufacturing companies listed on the Indonesia Stock Exchange 2015-2018. This research uses a purposive sampling method. The dependent variable in this research is earnings persistence. The independent variables of this research consisted of book tax difference, operating cash flow and discretionary accruals. The results of the research show that book tax difference has no effect on earnings persistence, operating cash flow has effect on earnings persistence and discretionary accrual has effect on earnings persistenc	en_US
dc.language.iso	id	en_US
dc.publisher	President University	en_US
dc.relation.ispartofseries	Accounting;008201705011
dc.subject	Book-tax Differences	en_US
dc.subject	Operating Cash Flow	en_US
dc.subject	Discretionary Accrual	en_US
dc.subject	Profit Persistence	en_US
dc.title	PENGARUH BOOK TAX DIFFERENCE, ARUS KAS OPERASI, DAN DISCRETIONARY ACCRUAL TERHADAP PERSISTENSI LABA (STUDY EMPIRIS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR PADA BURSA EFEK INDONESIA TAHUN 2015-2018)	en_US
dc.type	Thesis	en_US