FAKTOR-FAKTOR YANG MEMPENGARUHI PERSISTENSI LABA PADA PERUSAHAAN SEKTOR CONSUMER NON-CYCLICALS YANG TERDAFTAR DI BURSA EFEK INDONESIA

Santi, Tiara Yunika (2024) FAKTOR-FAKTOR YANG MEMPENGARUHI PERSISTENSI LABA PADA PERUSAHAAN SEKTOR CONSUMER NON-CYCLICALS YANG TERDAFTAR DI BURSA EFEK INDONESIA. S1 thesis, Universitas PGRI Madiun.

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Abstract

This study aimed to provide empirical evidence regarding the effect of Operating Cash Flow, Accrual Amount, Sales Volatility, Corporate Governance, Debt Level, Book Tax Differences, and Company Size towards Earnings Persistence. The research method used a quantitative approach with panel data regression analysis and was tested using E-views 12. The sample used was 90 consumer non-cyclical sector companies listed on the Indonesia Stock Exchange with a purposive sampling method. The results of this study indicate: the variables Operating Cash Flow, Accrual Amount, Debt Level and Book Tax Differences have a partial effect towards Earnings Persistence, while Company Size has a partial effect with a negative direction towards Earnings Persistence. However, Sales Volatility and Corporate Governance measured using the Audit Committee do not have a partial effect towards Earnings Persistence.

Item Type:	Thesis/Skripsi/Tugas Akhir (S1)
Kata Kunci:	Earnings Persistence, Operating Cash Flow, Accrual Magnitude, Sales Volatility, Corporate Governance, Debt Level, Book Tax Differences, Company Size.
Subjects:	A Social Sciences > HF Commerce > HF5601 Accounting A Social Sciences > HG Finance
Divisions:	Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User:	SANTI YUNIKA TIARA
Date Deposited:	01 Oct 2024 02:35
Last Modified:	01 Oct 2024 02:35
URI:	http://eprint.unipma.ac.id/id/eprint/1914

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