Akuntansi: Jurnal Riset Ilmu Akuntansi
Vol. 2 No. 4 (2023): Desember : Jurnal Riset Ilmu Akuntansi

Pengaruh Book Tax Difference dan Volatilitas Penjualan Terhadap Persistensi Laba

Farah Fauziah (Universitas Muhammadiyah Tangerang)
Dirvi Surya Abbas (Universitas Muhammadiyah Tangerang)
Imas Kismanah (Universitas Muhammadiyah Tangerang)

Article Info

Publish Date
04 Nov 2023

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.

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Journal Info
Akuntansi: Jurnal Riset Ilmu Akuntansi
Website

Abbrev

Akuntansi

Publisher

Universitas Sains Dan Teknologi Komputer

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

Description

1 Ekonomi Pembangunan 2 Akuntansi 3 Ekonomi Syariah 4 Perbankan 5 Perpajakan 6 Asuransi Niaga (Kerugian) 7 Notariat 8 Bidang Ekonomi Lain Yang Belum Tercantum 9. Aministrasi Keuangan (Perkantoran, Pajak, Hotel, Logistik, Dll) 10. ...