PENGARUH BOOK TAX DIFFERENCES DAN VOLATILITAS ARUS KAS TERHADAP PERSISTENSI LABA PERUSAHAAN MANUFAKTUR YANG LISTING DI BURSA EFEK INDONESIA (BEI) PERIODE 2011-2013

Abstract

The problem to be answered in this research are how book tax differences and cash flow volatility has influence toward earnings persistence. this research use 59 sample of manufacture factory that listed on Indonesian Stock Exchange in 2011 until 2013 by using purposive sampling method and the technique analysis is doubled linear regression. Based on the analysis, it was found that the book tax differences has positive influenced and significant toward earnings persistence while cash flow volatility has no significant influence toward earnings persistence.

Keyword: book-tax differences, cash flow volatility, earnings persistence