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Pengaruh Book Tax Difference dan Volatilitas Penjualan Terhadap Persistensi Laba Farah Fauziah; Dirvi Surya Abbas; Imas Kismanah
Akuntansi Vol. 2 No. 4 (2023): Desember : Jurnal Riset Ilmu Akuntansi
Publisher : Universitas Sains dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/akuntansi.v2i4.1272

Abstract

This research aims to determine the effect of Book Tax Difference, Sales Volatility on Profit Persistence. This research uses a sample of food and beverage companies listed on the Indonesia Stock Exchange during the 2017-2021 period. The data used in this research is secondary data. The data obtained and collected is then processed using the EViews 12 application.