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Pengaruh Arus Kas Operasi, Siklus Operasi dan Besaran Akrual terhadap Persistensi Laba

Putri, Dita Ananda (2020) Pengaruh Arus Kas Operasi, Siklus Operasi dan Besaran Akrual terhadap Persistensi Laba. Undergraduate thesis, STIE Perbanas Surabaya.

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Abstract

This study aims to examine and find empirical evidence of the effect of operating cash flow, operating cycle and accrual amount on earning persistence. The sample used is a food and beverage sector manufacturing company listed on the Indonesia Stock Exchange (IDX) during period 2016- 2019. The total sample used was 39 companies. The data was collected by using purposive sampling method. The analysis of this research uses multiple linear regression. The results showed that operating cash flow had a significant effect on earnings persistence. operating cycle, and the amount accrual has no significant effect on earnings persistence. Keywornd: operating cash flow, operating cycle, accrual amount and earning persistence

Item Type: Thesis (Undergraduate)
Subjects: 600 - TECHNOLOGY > 657 - ACCOUNTING > 657.042 - FINANCIAL ACCOUNTING
Divisions: Bachelor of Accountancy
Depositing User: DITA ANANDA PUTRI
Date Deposited: 25 May 2021 20:17
Last Modified: 25 May 2021 20:17
URI: http://eprints.perbanas.ac.id/id/eprint/7792

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