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)

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