PUSPITA, DESSY (2019) PENGARUH ARUS KAS OPERASI, AKRUAL, DAN BOOK-TAX DIFFERENCES TERHADAP PERSISTENSI LABA (Studi Empiris Pada Perusahaan Sub Sektor Pariwisata, Restoran dan Hotel Yang Terdaftar Di Bursa Efek Indonesia Tahun 2013-2017). S1 thesis, Universitas Mercu Buana.
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Abstract
Earnings persistence is the ability of a company's earnings to survive in the future and one component of earnings quality. The purpose of this study is to determine the effect of operating cash flows, accruals and book-tax differences on the persistence of earnings. The population used is the Tourism, Restaurants and Hotels Sub-Sector listed on the Indonesia Stock Exchange. The method used is purposive sampling method, a sample of 10 companies with a period of observation 2013-2017, so that 50 samples were obtained. The technical analysis used is multiple linear regression analysis. The results of the study show that: (1) operating cash flow has a positive effect on earnings persistence with t-test results of 0.008. (2) accruals have a positive effect on earnings persistence with t-test results of 0,000. (3) book-tax difference does not have a positive effect on earnings persistence with the results of the t-test of 0.220. Keywords: Operating cash flow, accrual, book-tax differences, earning presistence, hotel, tourism. Persistensi laba merupakan kemampuan laba suatu perusahaan untuk bertahan di masa depan dan salah satu komponen dari kualitas laba. Tujuan penelitian ini untuk mengetahui pengaruh arus kas operasi, akrual dan book-tax difference terhadap persistensi laba. Populasi yang digunakan adalah Sub Sektor Pariwisata, Restoran dan Hotel yang terdaftar di Bursa Efek Indonesia. Metode yang digunakan adalah metode purposive sampling, sample berjumlah 10 perusahaan dengan periode pengamatan 2013-2017, sehingga didapat 50 sampel yang diobservasi. Teknis analisis yang digunakan ialah analisis regresi linear berganda. Hasil penelitian menunjukkan bahwa: (1) arus kas operasi berpengaruh positif terhadap persistensi laba dengan hasil uji t sebesar 0,008. (2) akrual berpengaruh positif terhadap persistensi laba dengan hasil uji t sebesar 0,000. (3) book-tax differences tidak berpengaruh positif terhadap persistensi laba dengan hasil uji t sebesar 0,220. Kata Kunci: arus kas operasi, akrual, book-tax differences, persistensi laba, perhotelan, pariwisata
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