Authors :
Muhammad Bashri Bas; Pagalung; Indrijawati
Volume/Issue :
Volume 5 - 2020, Issue 11 - November
Google Scholar :
http://bitly.ws/9nMw
Scribd :
https://bit.ly/3l6gN28
Abstract :
This study was conducted to review the role of
profit as a basis for decision making by examine the
effect of book-tax differences, cash flow volatility, and
corporate governance on earning quality. This study was
carried out in Indonesian stock exchange and takes
quantitative approach. The type of data used in this
study were secondary data, panel data in time series
form from 2014 to 2018. The sample selection in this
study was purposive sampling, so that 35 observation
were obtained. Data were analyzed using absolute value
difference test method that was processed with statistical
packages for the social sciences (SPSS). The result
showed that: (1) Book-tax differences had no effect on
earning quality with earning persistence atribute. (2)
corporate governance does not moderate on relation
between book-tax differences and earning persistence.
(3) cash flow volatility had positive effect on earning
quality with earning persistence atribute. (4) corporate
governance weaken on positive effect between cash flow
volatility and earning persistence
Keywords :
Book-Tax Difference; Temporary Differences; Cash Flow Volatility; Corporate Governance; Earning Quality; And Earning Persistence.
This study was conducted to review the role of
profit as a basis for decision making by examine the
effect of book-tax differences, cash flow volatility, and
corporate governance on earning quality. This study was
carried out in Indonesian stock exchange and takes
quantitative approach. The type of data used in this
study were secondary data, panel data in time series
form from 2014 to 2018. The sample selection in this
study was purposive sampling, so that 35 observation
were obtained. Data were analyzed using absolute value
difference test method that was processed with statistical
packages for the social sciences (SPSS). The result
showed that: (1) Book-tax differences had no effect on
earning quality with earning persistence atribute. (2)
corporate governance does not moderate on relation
between book-tax differences and earning persistence.
(3) cash flow volatility had positive effect on earning
quality with earning persistence atribute. (4) corporate
governance weaken on positive effect between cash flow
volatility and earning persistence
Keywords :
Book-Tax Difference; Temporary Differences; Cash Flow Volatility; Corporate Governance; Earning Quality; And Earning Persistence.
