Peffect Of Debt Levels, Book Tax Difference, Sales Volatility And Operating Cash Flows On Profit Persistence
Keywords:
Debt Level, Book Tax Difference, Sales Volatility ProfitPersistence and firm sizeAbstract
The purpose of this study was to determine the effect of Debt Level, Book Tax Difference, and Sales Volatility on Manufacturing companies in the Food and Beverage sub-sector listed on the Indonesia Stock Exchange (IDX). The research time period used is 5 years, namely the 2016-2020 period. The population of this study includes Manufacturing companies in the Food and Beverage sub-sector listed on the Indonesia Stock Exchange (IDX) for the 2016-2020 period. The sampling technique used was purposive sampling technique. Based on the predetermined criteria obtained 10 companies. The type of data used is secondary data obtained from the Indonesia Stock Exchange website. The analytical method used is panel data regression analysis supported by the Eviews 9.0 program. The results of the study indicate that the level of debt has an effect on Earning Persistence, while Book Tax Difference and Sales Volatility indicate that together they have no effect on Earning Persistence and firm size.
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Copyright (c) 2024 Farah Fauziah, Dirvi Surya Abbas (Author)
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