标题：The Effect of Book-Tax Difference, Accrual Cash Flow and Good Corporate Governance on Earnings Persistence of Manufacturing Companies Listed on IDX in 2010-2014
期刊名称：BRAND. Broad Research in Accounting, Negotiation, and Distribution
印刷版ISSN：2067-8177
出版年度：2018
卷号：9
期号：1
页码：26-38
语种：English
出版社：EduSoft
摘要：This research is aimed to examine the effect of book-tax difference, accrual cash flow, and corporate governance on the earnings persistence of manufacturing companies listed on Indonesia Stock Exchange during the period of 2010-2014. Hypotheses were tested based on 120 samples data selected using purposive sampling method. Secondary data was obtained from the financial statements ended 31 December, published by the capital market reference center in the Indonesia Stock Exchange. Multiple linear regressions were used to test the hypotheses. The results show that book-tax difference, accrual cash flow, the composition of commissioner board, managerial ownership, audit committee, and institutional investors simultaneously have an effect on earnings persistence. Nevertheless, the relation partially exhibits that (1) book-tax difference has no effect on earnings persistence, (2) accrual cash flow has effect on earnings persistence, (3) board composition has effect on earnings persistence, (4) managerial ownership has effect on earnings persistence, (5) audit committee has no effect on earnings persistence, and (6) institutional investors has no effect on earnings persistence.
