Image of Pengaruh Tingkat Hutang, Likuiditas, Ukuran Perusahaan, Dan Book-Tax Difference Terhadap Persistensi Laba Dengan Corporate Social Responsibility Sebagai Variabel Intervening (Studi Empiris Pada Perusahaan Manufaktur Sektor Aneka Industri Yang Terdaftar Di Bursa Efek Indonesia Periode 2017-2019)
Penanda Bagikan

CD Skripsi

Pengaruh Tingkat Hutang, Likuiditas, Ukuran Perusahaan, Dan Book-Tax Difference Terhadap Persistensi Laba Dengan Corporate Social Responsibility Sebagai Variabel Intervening (Studi Empiris Pada Perusahaan Manufaktur Sektor Aneka Industri Yang Terdaftar Di Bursa Efek Indonesia Periode 2017-2019)

ABSTRACT
This study aims to determine the effect of variable levels of debt, liquidity, company size,
book-tax difference, and Corporate Social Responsibility (CSR) on earnings persistence,
to determine the effect of variable levels of debt, liquidity, company size, book-tax
difference on Corporate Social Responsibility. (CSR), as well as to determine the effect of
variable levels of debt, liquidity, company size, book-tax difference on earnings
persistence when mediated by Corporate Social Responsibility (CSR). The population of
this research is various industrial sector manufacturing companies listed on the BEI in
2017-2019. The sample selection in this study was based on the purposive sampling
method and the sample size was 18 companies. The data analysis used in this research is
path analysis using SPSS ver. 25.0, while the data used is secondary data obtained from
the annual financial reports of various industrial sector manufacturing companies listed
on the BEI during 2017-2019. The results of this study indicate that the book-tax
difference has an effect on earnings persistence, liquidity has an effect on Corporate
Social Responsibility (CSR), while in the Corporate Social Responsibility (CSR)
mediation, the variables of debt level, liquidity and book-tax difference have an effect on
earnings persistence. Keywords: Debt Level, Liquidity, Company Size, Book-Tax
Difference, Corporate Social Responsibility (CSR), Profit Persistence

Ketersediaan
#
Perpustakaan Universitas Riau 02 03. 121 (0037)
02 03. 121 (0037)
Tersedia
Informasi Detail
Judul Seri
-
No. Panggil
02 03. 121 (0037)
Penerbit
Pekanbaru : Universitas Riau – Fakultas Ekonomi Dan Bisnis - Akuntansi.,
Deskripsi Fisik
ix, 79 hlm.; ill.: 29 cm
Bahasa
Indonesia
ISBN/ISSN
-
Klasifikasi
02 03. 121 (0037)
Tipe Isi
-
Tipe Media
-
Tipe Pembawa
-
Edisi
-
Subjek
Akuntansi
Info Detail Spesifik
-
Pernyataan Tanggungjawab
Versi lain/terkait

Tidak tersedia versi lain

Lampiran Berkas
Komentar
Anda harus masuk sebelum memberikan komentar