Pengaruh Volatilitas Penjualan, Tingkat Hutang, Arus Kas Operasi, dan Book Tax Differences terhadap Persistensi Laba pada Perusahaan Consumer Goods Industry yang Terdaftar di BEI

Abstract

This research was carried out with the aim of revealing the impact of Sales Volatility, Debt Levels, Operating Cash Flow, and Book Tax Differences on Profit Persistence in Consumer Goods Industry Companies Listed on the IDX in 2020-2022. Profit persistence refers to a company's ability to earn profits over a long period of time, this event can be repeated and continuous. This profit is an indicator of potential future income. The data in this study were analyzed using multiple linear regression with SPSS with quantitative data. The findings of this research partially prove this, the variable sales volatility and debt levels have a significant effect in a negative direction on profit persistence. Variable Operating cash flow has no effect on Iaba's persistence. The variable Book tax differences has a significant effect in a positive direction on profit persistence in consumer goods industry companies listed on the IDX in 2020-2022.