Anggara, Dedy (2023) Faktor-faktor yang mempengaruhi persistensi laba pada perusahaan yang terdaftar pada BEI kecuali sektor keuangan pada tahun 2012-2021. Bachelor thesis, Universitas Pelita Harapan.
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Abstract
Penelitian dilakukan untuk membuktikan dengan empiris pengaruh total akrual, volatilitias penjualan, arus kas operasi, ukuran perusahaan dan leverage pada persistensi laba. Penelitian mengaplikasikan obyek penelitian perusahaan yang terdaftar pada Bursa Efek Indonesia periode 2012-2021 dengan penentuan sampel menggunakan teknik arsip yang bersumber dari data sekunder yang didapatkan melalui perantara media berupa S&P Capital IQ dengan ketentuan perusahaan yang terdapat pada Bursa Efek Indonesia periode 2012-2021, dan perusahaan yang terdapat pada Bursa Efek Indonesia periode 2012-2021 kecuali sektor keuangan sehingga didapatkan objek sebanyak 241 perusahaan dengan disesuaikan kelengkapan kebutuhan data dari variabel penelitian. Penelitian menggunakan teknik analisis regresi data panel. Penelitian mendapatkan hasil yakni variabel arus kas operasi, dan total akrual terdapat pengaruh positif. Untuk variabel leverage dan ukuran perusahaan mendapatkan hasil pengaruh negatif. Untuk variabel volatilitas penjualan berpengaruh positif signifikan./This research was conducted to empirically prove the effect of total accruals, sales volatility, operating cash flow, firm size, and leverage on earnings persistence. The research applies the research objects of companies listed on the Indonesia Stock Exchange for the 2012-2021 period by determining the sample using archival techniques sourced from secondary data obtained through media intermediaries in the form of S&P Capital IQ with company provisions listed on the Indonesia Stock Exchange for the 2012-2021 period, and companies listed on the Indonesia Stock Exchange for the 2012-2021 period except for the financial sector so that a total of 241 companies were obtained, adjusted for the completeness of data requirements from the research variables. This study uses panel data regression analysis techniques. The research found that the variable operating cash flow, sales volatility and total accruals had a positive effect. For leverage and company size variables, the results have a negative effect.
Item Type: | Thesis (Bachelor) | ||||||||
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Uncontrolled Keywords: | arus kas operasi ; persistensi laba ; total akrual ; ukuran perusahaan ; volatilitas penjualan ; leverage | ||||||||
Subjects: | H Social Sciences > HD Industries. Land use. Labor H Social Sciences > HD Industries. Land use. Labor > HD28 Management. Industrial Management |
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Divisions: | University Subject > Current > Faculty/School - UPH Karawaci > Business School > Management Current > Faculty/School - UPH Karawaci > Business School > Management |
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Depositing User: | Dedy Anggara | ||||||||
Date Deposited: | 14 Jul 2023 07:34 | ||||||||
Last Modified: | 14 Jul 2023 07:34 | ||||||||
URI: | http://repository.uph.edu/id/eprint/56607 |
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