PENGARUH BOOK TAX DIFFERENCE DAN ARUS KAS OPERASI TERHADAP PERSISTENSI LABA PADA PERUSAHAAN YANG TERLISTING DI INDEKS IDX MES BUMN PERIODE 2019-2022
DOI:
https://doi.org/10.31958/jaksya.v4i1.10188Abstract
Penelitian ini bertujuan untuk menguji Book tax differences terhadap persistensi laba, dan pengaruh arus kas operasi terhadap persistensi laba baik secara parsial maupun secara simultan. Penelitian ini menggunakan metode kuantitatif dengan sumber data sekunder menggunakan laporan keuangan, dan metode analisis regresi data panel menggunakan alat perangkat lunak E-views 12. Teknik pengambilan sampel menggunakan metode purposive sampling. Hasil dari penelitian ini menunjukan bahwa: (1) Book tax differences secara parsial tidak berpengaruh signifikan terhadap persistensi laba, dengan hasil uji t 0.4925. (2) Arus kas operasi secara parsial berpengaruh signifikan terhadap persistensi laba, dengan hasil uji t sebesar 0.0222. (3) Book tax differences dan Arus kas operasi secara simultan beperngaruh terhadap persistensi laba dengan hasil uji F sebesar 0.000010.
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