Published: 2023-12-01

Analysis Of Discretionary Accrual, Differences In Profits, Cash Flow And Fiscal Profits On Profits Persistence Of National Manufacturing Companies Listed In Indonesian Stock Exchange

DOI: 10.35870/jemsi.v9i6.1660

Rika Lidyah, Maya Indriani Yacob Impak, Dede Rustaman, Loso Judijanto, Musran Munizu
  • Rika Lidyah: Raden Fatah State Islamic University Palembang , Indonesia . image/svg+xml
  • Maya Indriani Yacob Impak: Universitas Pepabri Makassar , Indonesia
  • Dede Rustaman: STAI Nida El-Adabi , Indonesia
  • Loso Judijanto: IPOSS Jakarta Indonesia , Indonesia
  • Musran Munizu: Hasanuddin University , Indonesia . image/svg+xml
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Abstract

This study examines the effects of cash flow, discretionary accruals, and accounting profit on the persistence of profits in manufacturing enterprises. Manufacturing firms registered on the Indonesian Stock Exchange make up the study's population. Purposive sampling was the technique employed for sample selection. Secondary data, specifically financial reports of manufacturing firms that have gone public and are listed on the IDX, is the type and source of data used in this study. Descriptive statistics and multiple regression are the statistical techniques used to examine data and test hypotheses. Profit persistence is significantly harmed by the discrepancy between accounting profit and fiscal profit, which serves as a stand-in for deferred tax expense. Earnings permanence is significantly harmed by discretionary accrual. Profit persistence is significantly influenced favorably by operating cash flow. We can draw the conclusion that a company's earnings will last longer the higher its operating cash flow.

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How to Cite

Lidyah, R., Maya Indriani Yacob Impak, Dede Rustaman, Loso Judijanto, & Musran Munizu. (2023). Analysis Of Discretionary Accrual, Differences In Profits, Cash Flow And Fiscal Profits On Profits Persistence Of National Manufacturing Companies Listed In Indonesian Stock Exchange. JEMSI (Jurnal Ekonomi, Manajemen, Dan Akuntansi), 9(6), 2510-2514. https://doi.org/10.35870/jemsi.v9i6.1660
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This article has been peer-reviewed and published in the JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi). The content is available under the terms of the Creative Commons Attribution 4.0 International License.

  • Issue: Vol. 9 No. 6 (2023)

  • Section: Articles

  • Published: %750 %e, %2023

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