This study aims to analyze and find out whether book-tax differences, debt levels, and liquidity have a significant influence on earning persistence between 2013 and 2017. The population in this study was 16 companies. The research sample involved six companies, which was determined by purposive sampling method. The present study was quantitative, meaning SPSS 25, upon its data analysis. Based on data analysis, the results show that book-tax differences do not affect earnings persistence. Debt levels have a significant adverse effect on earnings persistence. The findings also point out that liquidity has a significant negative impact on earnings persistence.
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