Pengaruh Volatilitas Arus Kas, Book Tax Difference, Tingkat Hutang dan Kepemilikan Institusional Terhadap Persistensi Laba Pada Perusahaan Barang Konsumsi Di Bursa Efek Indonesia

Jannah, Miftahul (2019) Pengaruh Volatilitas Arus Kas, Book Tax Difference, Tingkat Hutang dan Kepemilikan Institusional Terhadap Persistensi Laba Pada Perusahaan Barang Konsumsi Di Bursa Efek Indonesia. Undergraduate thesis, STIE Perbanas Surabaya.

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Abstract

This study aims to examine and find empirical evidence of the effect of cash flow volatility, book tax difference, level of debt and institutional ownership on earnings persistence. The sample used in this study is a consumer goods industry manufacturing sector listed on the Indonesia Stock Exchange (IDX) during period 2016-2018. The total sample used was 71 companies. The data are collected using a purposive sampling method. The analysis of this research employs multiple linear regression. The results show that cash flow volatility, book tax difference, debt level and institutional ownership have significant effect on earnings persistence. Keywords : cash flow volatility, book tax difference, level of debt, institutional ownership and earning persistence.

Item Type: Thesis (Undergraduate)
Subjects: 600 - TECHNOLOGY > 657 - ACCOUNTING > 657.042 - FINANCIAL ACCOUNTING
Divisions: Bachelor of Accountancy
Depositing User: MIFTAHUL JANNAH
Date Deposited: 01 Nov 2019 03:38
Last Modified: 01 Nov 2019 03:38
URI: http://eprints.perbanas.ac.id/id/eprint/4972

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