Faktor-Faktor Yang Mempengaruhi Persistensi Laba (Studi Empiris Pada Perusaha…

The purpose of this research is to know the influence of debt level, managerial ownership, book tax difference, operating cash flow and firm size to earnings persistence of manufacturing company listed in Indonesia Stock Exchange (BEI) year 2014-2016. The mechanism of Book Tax Difference as the independent variable examined in this research is permanent and temporary difference. The earnings pe…