Pengaruh arus kas operasional, akrual, dan leverage terhadap persistensi laba dengan book tax difference sebagai moderasi = The effect of operating cash flow, accruals, and leverage on earnings persistence with book tax differences as moderation

Rizky, Vidia Lia (2024) Pengaruh arus kas operasional, akrual, dan leverage terhadap persistensi laba dengan book tax difference sebagai moderasi = The effect of operating cash flow, accruals, and leverage on earnings persistence with book tax differences as moderation. Bachelor thesis, Universitas Pelita Harapan.

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Abstract

Penelitian ini dilakukan bertujuan untuk menguji pengaruh arus kas operasional, akrual, dan leverage terhadap persistensi laba dengan BTD sebagai moderasi. Penelitian ini menggunakan 55 sampel perusahaan manufaktur dari sektor industrials yang ter-listed di S&P Capital IQ dan IDX periode tahun 2020-2023 dengan teknik penarikan sampel purposive sampling. Data dikumpulkan menggunakan teknik dokumentasi yang bersumber dari data sekunder. Pengolahan data menggunakan software SPSS 29. Penelitian ini menemukan hasil bahwa secara parsial arus kas operasional dan akrual berpengaruh negatif terhadap persistensi laba. Sementara, leverage berpengaruh positif terhadap persistensi laba. Selain itu, penelitian ini juga menemukan hasil bahwa BTD memperkuat hubungan antara arus kas operasional terhadap persistensi laba, BTD juga memperkuat hubungan antara leverage terhadap persistensi laba. Namun, BTD tidak memperkuat hubungan antara akrual terhadap persistensi laba. Hasil temuan ini memiliki implikasi yang relevan bagi akademisi dan praktisi, yakni menambah literatur akademis khususnya di bidang ilmu akuntansi dan perpajakan, memberikan dasar dan referensi bagi penelitian berikutnya untuk mengeksplorasi variabel atau faktor yang belum terungkap. Bukan hanya itu, hasil penelitian ini dapat memberikan panduan bagi praktisi bisnis dalam mengambil keputusan terkait investasi dan kebijakan akuntansi yang lebih baik untuk menjaga kestabilan kinerja keuangan dalam jangka panjang. / This study was conducted with the aim of examining the effect of operational cash flow, accrual, and leverage on profit persistence with BTD as moderation. This study used a sample of 55 manufacturing companies from the industrial sector listed on S&P Capital IQ and IDX for the 2020-2023 period with a purposive sampling technique. Data was collected using documentation techniques sourced from secondary data. Data processing using SPSS 29. This study found that partially operational and accrual cash flow had a negative effect on profit persistence. Meanwhile, leverage has a positive effect on profit persistence. In addition, this study also found that BTD strengthen the relationship between operating cash flow and profit persistence, book tax differences also strengthen the relationship between leverage and profit persistence. However, BTD do not strengthen the relationship between accruals and profit persistence. The results of these findings have relevant implications for academics and practitioners, namely adding to academic literature,providing a basis and reference for subsequent research to explore factors that have not yet been revealed. The results of this study can provide guidance for business practitioners in making decisions related to investment and better accounting policies to maintain financial performance stability in the long term.
Item Type: Thesis (Bachelor)
Creators:
Creators
NIM
Email
ORCID
Rizky, Vidia Lia
NIM01012210030
vdiahamdhanie16@gmail.com
UNSPECIFIED
Contributors:
Contribution
Contributors
NIDN/NIDK
Email
Thesis advisor
Saputro, Stefanus Dimas Ryan
NIDN0325028701
stefanus.saputro@uph.edu
Uncontrolled Keywords: persistensi laba; arus kas operasional; akrual; leverage; book tax difference; profit persistence; operating cash flow; accrual; leverage; book tax differences (BTD).
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: University Subject > Current > Faculty/School - UPH Karawaci > Business School > Accounting
Current > Faculty/School - UPH Karawaci > Business School > Accounting
Depositing User: VIDIA LIA RIZKY
Date Deposited: 02 Jan 2025 17:38
Last Modified: 02 Jan 2025 17:38
URI: http://repository.uph.edu/id/eprint/65936

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