PUTRI, ADE (2021) PENGARUH BOOK TAX DIFFERENCE, ARUS KAS OPERASI DAN AKRUAL TERHADAP PERSISTENSI LABA (Studi Empiris Pada Perusahaan Sub Sektor Otomotif Yang Terdaftar Pada Bursa Efek Indonesia Periode 2015-2019). S1 thesis, Universitas Mercu Buana Jakarta.
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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 Automotive Sub-Sector listed on the Indonesia Stock Exchange. The method used is purposive sampling method, a sample of 7 companies with a period of observation 2015-2019, so that 35 samples were obtained. The technical analysis used is multiple linear regression analysis. The results of the study show that: (1) book-tax difference does not have a positive effect on earnings persistence with the results of the t-test of 0.917. (2) operating cash flow has a positive effect on earnings persistence with t-test results of 0.008. (3) accruals have a positive effect on earnings persistence with t-test results of 0,002. Keywords: Operating cash flow, accrual, book-tax differences, earning presistence, automotive. 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 book-tax difference, arus kas operasi, dan akrual terhadap persistensi laba. Populasi yang digunakan adalah Sub Sektor Otomotifyang terdaftar di Bursa Efek Indonesia. Metode yang digunakan adalah metode purposive sampling, sample berjumlah 7perusahaan dengan periode pengamatan 2015-2019, sehingga didapat 35 sampel yang diobservasi. Teknis analisis yang digunakan ialah analisis regresi linear berganda. Hasil penelitian menunjukkan bahwa: (1) book-tax differences tidak berpengaruh positif terhadap persistensi laba dengan hasil uji t sebesar 0,917. (2) arus kas operasi berpengaruh positif terhadap persistensi laba dengan hasil uji t sebesar 0,008. (3) akrual berpengaruh positif terhadap persistensi laba dengan hasil uji t 0,002. Kata Kunci: book-tax differences, arus kas operasi, akrual, persistensi laba, otomotif.
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