Research Article
The Influence Of Cash Flow, Debt Level, And Deferred Tax Expense On Earnings Persistence
@INPROCEEDINGS{10.4108/eai.1-8-2024.2354187, author={Rahamania Sari and Umaimah Umaimah}, title={The Influence Of Cash Flow, Debt Level, And Deferred Tax Expense On Earnings Persistence}, proceedings={Proceedings of the 1st International Conference on Business Economics, Entrepreneurship, and Social Sciences, ICBEESS 2024, 1st August 2024, Gresik, East Java, Indonesia}, publisher={EAI}, proceedings_a={ICBEESS}, year={2026}, month={2}, keywords={cash flow debt level deferred tax expense earnings persistence}, doi={10.4108/eai.1-8-2024.2354187} }- Rahamania Sari
Umaimah Umaimah
Year: 2026
The Influence Of Cash Flow, Debt Level, And Deferred Tax Expense On Earnings Persistence
ICBEESS
EAI
DOI: 10.4108/eai.1-8-2024.2354187
Abstract
This study aims to examine how cash flow, debt level, and deferred tax expense impact earnings persistence. Using a quantitative approach and secondary data, the research focuses on manufacturing companies listed on the IDX from 2020 to 2022. Out of a total population of 155 companies, a sample of 50 was selected through purposive sampling. Hypotheses were tested using multiple regression analysis. The findings reveal that cash flow and deferred tax expense influence earnings persistence, while debt level does not have a significant impact on it
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