Pengaruh Book Tax Differences dan Arus Kas Operasi Terhadap Persistensi Laba dengan Good Corporate Governance sebagai Variabel Moderating

Sa'diyah, Sukma Halimatus (2022) Pengaruh Book Tax Differences dan Arus Kas Operasi Terhadap Persistensi Laba dengan Good Corporate Governance sebagai Variabel Moderating. Undergraduate thesis, UPN Veteran Jawa Timur.

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Abstract

Earning persistence is one of the indicators to measure earning quality, because persistent earning show that the company is able to maintain the sustainability of earnings on an ongoing basis. With this in mind, this study was conducted to examine and analyze the effect of Book Tax Differences grouped into Permanent Differences, Temporary Differences, and Operating Cash Flows on Profit Persistence moderated by Good Corporate Governance. This research is a quantitative research using secondary data. The population in this study is the food and beverage sub-sector companies listed on the Indonesia Stock Exchange in 2015-2019. Sampling was done by purposive sampling method and data analysis using Structural Equation Model (SEM) based on Partial Least Square (PLS) with the help of SmartPLS software version 2.0 for windows. The results showed that there was no significant effect between Permanent Differences and Operating Cash Flows on Earning Persistence, but there was a significant effect between Temporary Differences on Earning Persistence. In addition, Good Corporate Governance as moderating variable is not a variable that is able to strengthen the relationship between Permanent Differences and Operating Cash Flows to Profit Persistence, but can weaken the relationship between Temporary Differences and Earning Persistence.

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Thesis (Undergraduate)

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