PENGARUH BOOK TAX DIFFERENCES, ARUS KAS, DAN VOLATILITAS PENJUALAN TERHADAP PERSISTENSI LABA DENGAN LABA AKRUAL SEBAGAI VARIABEL MODERATING (Studi Empiris pada Perusahaan Sektor Industri Barang Konsumsi yang Terdaftar di Bursa Efek Indonesia Periode 2017-2019)

Abstract

This study aims to determine the effect of book tax differences, cash flows, and sales volatility on earnings persistence with accrual earnings as moderating variables in consumer goods industry companies listed on The Indonesia Stock Exchange Year 2017- 2019. The population used is consumer goods industry companies listed on the BEI in 2017 until 2019 which amounted to 50 companies. The method used is purposive sampling. In accordance with the results of sample selection, then obtained the number of research samples as many as 31 companies. So the total sample is 93 data. Model analysis of hypothesis test data in this research is multiple regression analysis model. The results of the research show that : 1) Book tax difference has no effect on earnings persistence, 2) Book tax difference moderated by accrual earnings has an effect on earnings persistence, 3) Cash flows has a significant effect on earnings persistence, 4) Cash flow moderated by accrual earnings has an effect on earnings persistence, 5) Sales volatility has no effect on earnings persistence, 6) Sales volatility moderated by accrual earnings has no effect on earnings persistence.

Keywords : Book Tax Difference, Cash Flow, Sales Volatility, Earnings Persistence, Accrual Earnings.