The Effect of Accounting Profit and Fiscal Profit on Profit Persistence: Empirical Study of Manufacturing Companies Listed on the Indonesian Stock Exchange

Muh. Depri(1*), Abdul Rijal(2), Hariany Idris(3),

(1) Universitas Negeri Makassar
(2) Universitas Negeri Makassar
(3) Universitas Negeri Makassar
(*) Corresponding Author



Abstract


This study aims to deltelrminel thel elflflelclt ofl aclclounting proflit and tax proflit on proflit pelrsistelnclel, elithelr partially or simultanelously, and to deltelrminel thel dominant variablels that aflflelclt flirm valuel. Thel data clollelcltion telclhniquel was doclumelnteld flor 2 yelars, namelly flrom 2019 to 2020 thelrel welrel 27 clompaniels, 38 samplels, using a purposivel sampling telclhniquel. Thel objelclt ofl relselarclh is clonsumelr goods industry clompaniels listeld on thel Indonelsia Stoclk ELlhangel. Data analysis in this study useld multiplel linelar relgrelssion whiclh was telsteld using thel SPSS appliclation. The results showed Y = 0.029 – (-0.023) X1 + 0.080 X2 + e. Based on this analysis, it is known (1) accounting profit and tax profit simultaneously influence profit persistence (2) accounting profit and tax profit partially affect profit persistence (3) fiscal profit dominantly influence profit persistence.

Keywords


Accounting Profit; Tax Profit; Profit Persistence

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References


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