Fatikasari, Khoirul Nur (2024) PENGARUH STRUKTUR MODAL, BOOK TAX DIFFERENCES DAN UKURAN PERUSAHAAN TERHADAP PERSISTENSI LABA (Studi Empiris Pada Perusahaan Sektor Energi Yang Terdaftar Di Bursa Efek Indonesia Periode 2018-2022). S1 thesis, Universitas PGRI Madiun.
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Abstract
The aim of this study was to empirically determine the effect of capital structure, book tax differences, and company size towards earning persistence. The study population was 76 companies. The sampling technique with purposive sampling obtained 210 samples for 5 years with the period of 2018-2022 in energy sector companies listed on the Indonesia Stock Exchange (IDX). The method used in this study was a quantitative method and used the SPSS version 20 analysis tool. Data analysis uses multiple linear regression, classical assumption tests, hypothesis tests, and determination coefficient tests. The results of the study partially indicate: the capital structure variable has a negative and significant effect toward earnings persistence. The book tax differences and company size variables have no effect and are not significant towards earning persistence. While simultaneously it was found that the capital structure, book tax differences, and company size variables have an effect towards earning persistence.
| Item Type: | Thesis/Skripsi/Tugas Akhir (S1) |
|---|---|
| Kata Kunci: | Capital Structure, Book Tax Differences, Company Size, Earnings Persistence |
| Subjects: | A Social Sciences > HG Finance |
| Divisions: | Fakultas Ekonomi dan Bisnis > Manajemen |
| Depositing User: | FATIKASARI NUR KHOIRUL |
| Date Deposited: | 08 Oct 2024 02:07 |
| Last Modified: | 08 Oct 2024 02:07 |
| URI: | http://eprint.unipma.ac.id/id/eprint/2215 |
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