PENGARUH VOLATILITAS ARUS KAS, VOLATILITAS PENJUALAN, TINGKAT HUTANG, BOOK TAX DIFFERENCE, SIKLUS OPERASI DAN UKURAN PERUSAHAAN TERHADAP PERSISTENSI LABA

LUTFIYAH, LAILATUL (2016) PENGARUH VOLATILITAS ARUS KAS, VOLATILITAS PENJUALAN, TINGKAT HUTANG, BOOK TAX DIFFERENCE, SIKLUS OPERASI DAN UKURAN PERUSAHAAN TERHADAP PERSISTENSI LABA. Undergraduate thesis, STIE PERBANAS SURABAYA.

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Abstract

THESE RESEARCH AIMS TO DETERMINE THE EFFECT OF CASH VOLATILITY, SALE VOLATILITY, LEVERAGE, BOOK TAX DIFFERENCE, OPERATION CYCLE, AND FIRM SIZE ON EARNING PERSISTENCE. SAMPLE IN THIS RESEARCH IS CONSUMER GOOD INDUSTRY LISTED ON INDONESIA STOCK EXCHANGE IN 2012-2014. SAMPLES WAS DETERMINED BY PURPOSIVE SAMPLING METHOD, SAMPLES WERE OBTAINED BY 62 COMPANIES. TECHNIQUE DATA ANALYSIS USING MULTIPLE LINEAR REGRESSION ANALYSIS. THE CONCLUTION OF THIS RESEARCH ARE CASH VOLATILITY, SALE VOLATILITY, LEVERAGE, BOOK TAX DIFFERENCE, OPERATION CYCLE AND FIRM SIZE HAS NOT SIGNIFICANT EFFECT ON EARNING PERSISTENCE KEYWORDS : EARNING PERSISTENCE, CASH VOLATILITY, SALE VOLATILITY, LEVERAGE, BOOK TAX DIFFERENCE, OPERATION CYCLE, FIRM SIZE

Item Type: Thesis (Undergraduate)
Subjects: 600 - TECHNOLOGY > 657 - ACCOUNTING > 657.042 - FINANCIAL ACCOUNTING
Divisions: Bachelor of Accountancy
Depositing User: Perpustakaan STIE Perbanas Surabaya
Date Deposited: 09 Jan 2018 03:21
Last Modified: 09 Jan 2018 03:21
URI: http://eprints.perbanas.ac.id/id/eprint/3052

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