PENGARUH ALIRAN KAS OPERASI DAN PERBEDAAN ANTARA LABA AKUNTANSI DENGAN LABA FISKAL TERHADAP PRESISTENSI LABA (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA)

Abstract

This research is conducted with the purpose of: 1. to know the effect of operating cash flow and differences in accounting profit with fiscal profit to the profit presistence   2. to know the effect of o perating cash flow to earnings persistence, 3. to kn ow the effect of differences in accounting profit with fiscal profit to the profit presistence
The population used in this study are all manufacturing companies listed on the Indonesia Stock Exchange (BEI) in 2013-2015.Sample selection using purposive sampling. Based on the criteria, obtained 29 companies that became the sample in this study.The method used in this study using multiple linear regression method. Based on the results of the analysis can be put forward several conclusions as follows: 1) The results of f test shows that the operating cash flow and the difference in accounting profit simultaneously (simultaneously) affect earnings persistence.2) The results of t test show that operating cash flow negatively affect the profit persistence, while the difference in accounting profit with fiscal profit does not affect the exact profitability.