The Effect Of Operating Cash Flow And Debt Level On Profit Persistence With Book Tax Differences As A Moderating Variable

Authors

  • Aldo Aulia Suhaeri Universitas Pamulang
  • Endang Ruhiyat Universitas Pamulang
  • Suripto Suripto Universitas Pamulang

DOI:

https://doi.org/10.32493/JABI.v9i2.y2026.p138-154

Keywords:

Operating Cash Flow, Debt Level, Earnings Persistence, Book Tax Differences, Property and Real Estate

Abstract

This research contributes to the literature by providing empirical evidence that book tax differences weaken the relationship between operating cash flow, debt levels, and earnings persistence in the property and real estate sector. The findings expand current understanding of how inconsistencies between commercial accounting and tax reporting influence earnings quality in emerging markets. Practically, the results highlight the importance for managers to reduce excessive book–tax gaps through transparent reporting and more prudent debt management to maintain earnings sustainability. The study also offers policy implications, suggesting that regulators should reassess the alignment between accounting standards and tax rules to minimize information risk. For investors and creditors, book–tax differences serve as an additional signal in evaluating earnings sustainability and overall financial risk.

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Published

2026-07-01

Issue

Vol. 9 No. 2 (2026): JABI (JURNAL AKUNTANSI BERKELANJUTAN INDONESIA)

Section

Articles

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Copyright (c) 2026 Aldo Aulia Suhaeri, Endang Ruhiyat, Suripto Suripto

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