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 image/svg+xml
  • Maya Indriani Yacob Impak: Universitas Pepabri Makassar
  • Dede Rustaman: STAI Nida El-Adabi
  • Loso Judijanto: IPOSS Jakarta Indonesia
  • Musran Munizu: Hasanuddin University image/svg+xml

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.

Keywords

No keywords available.

Peer Review Process

This article has undergone a double-blind peer review process to ensure quality and impartiality.

Indexing Information

Discover where this journal is indexed at our indexing page to understand its reach and credibility.

Open Science Badges

This journal supports transparency in research and encourages authors to meet criteria for Open Science Badges by sharing data, materials, or preregistered studies.

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
Issue Cover

Downloads

Article Metrics

If the link doesn't work, copy the DOI or article title for manual search (API Maintenance).

Share:
Article Information

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: December 1, 2023

AI Research Hub

This article is indexed and available through various AI-powered research tools and citation platforms. Our AI Research Hub ensures that scholarly work is discoverable, accessible, and easily integrated into the global research ecosystem. By leveraging artificial intelligence for indexing, recommendation, and citation analysis, we enhance the visibility and impact of published research.

Semantic Scholar Scite Dimensions Connected Papers
Scholarly Connection Platforms
Dimensions Dimensions Connected Papers Connected Papers Scite Scite Google Scholar Google Scholar Semantic Scholar Semantic Scholar Garuda Garuda Scilit Scilit Crossref Crossref BASE BASE Zenodo Zenodo Unpaywall Unpaywall OpenCitations OpenCitations
Author Biographies

No author biographies available.

References

No references available.

License & Copyright

Copyright and Licensing Agreement

Authors who publish with this journal agree to the following terms:

1. Copyright Retention and Open Access License

  • Authors retain full copyright of their work
  • Authors grant the journal right of first publication under the Creative Commons Attribution 4.0 International License (CC BY 4.0)
  • This license allows unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited

2. Rights Granted Under CC BY 4.0

Under this license, readers are free to:

  • Share — copy and redistribute the material in any medium or format
  • Adapt — remix, transform, and build upon the material for any purpose, including commercial use
  • No additional restrictions — the licensor cannot revoke these freedoms as long as license terms are followed

3. Attribution Requirements

All uses must include:

  • Proper citation of the original work
  • Link to the Creative Commons license
  • Indication if changes were made to the original work
  • No suggestion that the licensor endorses the user or their use

4. Additional Distribution Rights

Authors may:

  • Deposit the published version in institutional repositories
  • Share through academic social networks
  • Include in books, monographs, or other publications
  • Post on personal or institutional websites

Requirement: All additional distributions must maintain the CC BY 4.0 license and proper attribution.

5. Self-Archiving and Pre-Print Sharing

Authors are encouraged to:

  • Share pre-prints and post-prints online
  • Deposit in subject-specific repositories (e.g., arXiv, bioRxiv)
  • Engage in scholarly communication throughout the publication process

6. Open Access Commitment

This journal provides immediate open access to all content, supporting the global exchange of knowledge without financial, legal, or technical barriers.

Most read articles by the same author(s)