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Pengaruh Arus Kas Operasi, Tingkat Hutang dan Book Tax Differences Terhadap Persistensi Laba

Fransisca, Tita Cahyaning (2020) Pengaruh Arus Kas Operasi, Tingkat Hutang dan Book Tax Differences Terhadap Persistensi Laba. Undergraduate thesis, STIE Perbanas Surabaya.

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Abstract

Earnings persistence is one measure of earnings quality, where quality earnings can show the sustainability of earnings, so that persistent earnings do not fluctuate in each period. Earnings persistence is also influenced by operating cash flow, debt levels and book tax differences. This research was conducted to find out how these independent variables can affect earnings persistence. The data used in this study is the financial statements of manufacturing companies on the Indonesia Stock Exchange for the period of 2016-2018. The method used is multiple regression analysis with classic assumptions and processes data with SPSS 16. The results of this study indicate that operating cash flow, debt levels and book tax differences have simultaneous effects on earnings persistence, while partially operating cash flows affect earnings persistence. Keywords: Earnings persistence, operating cash flow, debt levels, book tax differences.

Item Type: Thesis (Undergraduate)
Subjects: 600 - TECHNOLOGY > 657 - ACCOUNTING > 657.042 - FINANCIAL ACCOUNTING
Divisions: Bachelor of Accountancy
Depositing User: TITA CAHYANING FRANSISCA
Date Deposited: 27 Jun 2020 16:46
Last Modified: 27 Jun 2020 16:46
URI: http://eprints.perbanas.ac.id/id/eprint/6731

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