Pengaruh Kepemilikan Manajerial, Volatilitas Arus Kas, Volatilitas Penjualan, Leverage, Dan Book Tax Difference Terhadap Persistensi Laba

Anggraeni, Ria Dian (2018) Pengaruh Kepemilikan Manajerial, Volatilitas Arus Kas, Volatilitas Penjualan, Leverage, Dan Book Tax Difference Terhadap Persistensi Laba. Undergraduate thesis, STIE Perbanas Surabaya.

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Abstract

Earnings persistence is profit that has the ability as an indicator of future earnings generated by the company repeatedly and continuously. The purpose of this research is to examine the effect of managerial ownership, cash flow volatility, sales volatility, leverage, and book tax differences on earnings persistence. The sample of this study is a manufacturing sector company listed on the Indonesia Stock Exchange (IDX). The sample used consisted of 81 companies and selected by purposive sampling. The data analysis technique used in this study is multiple regression analysis with the SPSS 16 program. The results of this study indicate that: (1) managerial ownership has no significant effect on earnings persistence; (2) the volatility of cash flows has no significant effect on earnings persistence; (3) sales volatility has a significant effect on earnings persistence. (4) leverage has a significant effect on earnings persistence; (5) book tax difference has no significant effect on earnings persistence. Keywords: Managerial ownership, cash flow volatility, sales volatility, leverage, book tax difference and earnings persistence.

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: 29 Oct 2018 00:55
Last Modified: 27 Dec 2019 02:58
URI: http://eprints.perbanas.ac.id/id/eprint/3542

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