Earning management is often done by the company, but until now very rarely research
conducted especially on companies that apply the principle of Islam so that the whole …

Current earnings can be used by investors to predict future earnings if the earnings are of
high quality (persistent). This study examines the effect of book tax differences, operating …

Penelitian ini bertujuan untuk mengetahui pengaruh book tax differences dan tingkat utang
terhadap persistensi laba. Data yang digunakan diperoleh dari laporan keuangan tahunan …

Persistensi laba merupakan salah satu komponen dari kualitas laba. Tujuan penelitian ini
untuk mengetahui pengaruh variabel aliran kas operasi, book tax differences, dan tingkat …

The development of the business world is currently a trigger for the growth of multinational
companies whose operational scope is not only centered on one country, but in several …

The study aims to determine the effect of operating cash flow, leverage, and audit opinions
on earnings persistence. The population of this study is mining companies listed in …

This study aims to find out the impact of sales volatility, operating cash flow volatility, debt,
and firm size on earnings persistence in agricultural sector companies listed on the …

This study aims to determine the effect of book tax differences, operating cash flow, debt
levels and company size on earnings persistence in basic and chemical sub-sector …

This study aims to measure the degree of impact of investment opportunities by using the
price-to-earnings ratio, measuring persistence by calculating the difference between current …

The purpose of this research is to provide empirical evidence about the effect of operating
cash flow, sales volatility, cash flow volatility, operating cycle, and book tax difference on …