YANTI, LINDA (2018) PENGARUH ARUS KAS, TINGKAT HUTANG, DAN UKURAN PERUSAHAAN TERHADAP PERSISTENSI LABA (Studi Empiris Pada Perusahaan Manufaktur Sektor Konsumsi Tahun 2016 - 2017). S1 thesis, Universitas Mercu Buana Jakarta.
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Abstract
Earning persistence is a component of earning quality. The purpose of this research is to determining the effect of variable cash flow, leverage and company size either simultaneously or partially to the variable earning persistence. The populations of this research used manufacture company sector consumption listed on the Indonesia Stock Exchange (BEI) of 37 companies. The sample selection technique used is purposive sampling. Model analysis of the data in this research is using multiple linear regression analysis with software SPSS 20. The results of this test indicated that, cash flow effect on earnings persistence. While the level of debt and firm size has no effect on earnings persistence. Keywords : cash flow, leverage, company size, earning persistence, manufacturing company
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