PENGARUH TINGKAT HUTANG, ARUS KAS OPERASI DAN MEKANISME GOOD CORPORATE GOVERNANCE TERHADAP PERSISTENSI LABA (Pada Perusahaan Sektor Basic Materials yang Terdaftar di Bursa Efek Indonesia Tahun 2020-2022)

HASANAH, AWWALIYYATUL (2024) PENGARUH TINGKAT HUTANG, ARUS KAS OPERASI DAN MEKANISME GOOD CORPORATE GOVERNANCE TERHADAP PERSISTENSI LABA (Pada Perusahaan Sektor Basic Materials yang Terdaftar di Bursa Efek Indonesia Tahun 2020-2022). S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

This study examines the influence of Debt Level, Operating Cash Flow, and Good Corporate Governance mechanisms (proxied by Independent Board of Commissioners and Audit Committee) on Earnings Persistence in the Basic Materials sector companies listed on the Indonesia Stock Exchange. Earnings Persistence, as an indicator of earnings quality, plays a crucial role in attracting investors and enhancing corporate performance. Persistent earnings reflect stability in performance and can increase investor confidence, thereby potentially boosting capital and operational activities. The study employs a quantitative causal approach, using a sample of 34 companies over the period 2020-2022, resulting in 102 observation data points. Secondary data from annual financial reports obtained from www.idx.co.id and official company websites were analyzed using multiple linear regression in SPSS version 25. Results This study shows that the level of debt and operating cash flow has no effect on earnings persistence in Basic Materials sector companies. effect on earnings persistence in Basic Materials sector companies listed on the Indonesia Stock Exchange in 2020-2022. sector companies listed on the Indonesia Stock Exchange in 2020-2022. Board of commissioners independent commissioner has a significant negative effect on earnings persistence, while audit committee has a significant positive effect on earnings persistence in Basic Materials sector companies listed on the Indonesia Stock Exchange in 2020-2022. Basic Materials sector companies listed on the Indonesia Stock Exchange in 2020-2022. 2020-2022. Thus, in the Basic Materials sector, the level of debt and operating cash flow do not affect earnings persistence. Conversely, effectiveness of the audit committee increases earnings persistence, while the proportion of independent commissioners is in line with the decline in earnings persistence. proportion of independent commissioners is in line with the decline in earnings persistence. Penelitian ini mengkaji pengaruh Tingkat Hutang, Arus Kas Operasi, dan mekanisme Good Corporate Governance (diproksikan oleh Dewan Komisaris Independen dan Komite Audit) terhadap Persistensi Laba pada perusahaan sektor Basic Materials di Bursa Efek Indonesia. Persistensi Laba, sebagai indikator kualitas laba, memiliki peran penting dalam menarik investor dan meningkatkan kinerja perusahaan. Laba yang persisten mencerminkan kestabilan kinerja dan dapat meningkatkan kepercayaan investor, yang pada gilirannya dapat mendorong peningkatan modal dan aktivitas operasional perusahaan. Studi ini menggunakan pendekatan kuantitatif kausal, dengan sampel 34 perusahaan selama periode 2020-2022, menghasilkan 102 data observasi. Data sekunder dari laporan keuangan tahunan yang diperoleh dari www.idx.co.id dan laman resmi perusahaan dianalisis menggunakan regresi linier berganda melalui SPSS versi 25. Hasil penelitian ini menunjukkan bahwa tingkat hutang dan arus kas operasi tidak berpengaruh terhadap Persistensi Laba pada perusahaan sektor Basic Materials yang terdaftar di Bursa Efek Indonesia tahun 2020-2022. Dewan komisaris independen berpengaruh negatif signifikan terhadap Persistensi Laba, sedangkan komite audit berpengaruh positif signifikan terhadap Persistensi Laba pada perusahaan sektor Basic Materials yang terdaftar di Bursa Efek Indonesia tahun 2020-2022. Dengan demikian, dalam sektor Basic Materials, tingkat hutang dan arus kas operasi tidak mempengaruhi Persistensi Laba. Sebaliknya, efektivitas komite audit meningkatkan Persistensi Laba, sementara proporsi dewan komisaris independen sejalan dengan penurunan Persistensi Laba.

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