PENGARUH ARUS KAS, TINGKAT HUTANG, DAN UKURAN PERUSAHAAN TERHADAP PERSISTENSI LABA (Studi Empiris Pada Perusahaan Manufaktur Sektor Konsumsi Tahun 2016 - 2017)

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

Item Type: Thesis (S1)
Call Number CD: FE/AK. 18 039
NIM/NIDN Creators: 43214110110
Uncontrolled Keywords: cash flow, leverage, company size, earning persistence, manufacturing company
Subjects: 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.3 Financial Reporting (Financial Statements)/Laporan Keuangan
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.3 Financial Reporting (Financial Statements)/Laporan Keuangan > 657.32 Preparing Financial Statements/Menyiapkan Laporan Keuangan
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu > 657.45 Auditing/Audit
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu > 657.45 Auditing/Audit > 657.452 Audit Reports/Laporan Audit
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu > 657.45 Auditing/Audit > 657.453 Auditing of Computer-Processed Accounts/Mengaudit Laporan yang Diproses Komputer
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: Dede Muksin Lubis
Date Deposited: 19 Sep 2018 03:26
Last Modified: 06 Dec 2021 05:07
URI: http://repository.mercubuana.ac.id/id/eprint/44628

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