Image of Pengaruh Book Tax Differences, Arus Kas, Dan Volatilitas Penjualan Terhadap Persistensi Laba Dengan Laba Akrual Sebagai Variabel Moderating (Studi Empiris Pada Perusahaan Sektor Industri Barang Konsumsi Yang Terdaftar Di Bursa Efek Indonesia Periode 2017-2019)
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Pengaruh Book Tax Differences, Arus Kas, Dan Volatilitas Penjualan Terhadap Persistensi Laba Dengan Laba Akrual Sebagai Variabel Moderating (Studi Empiris Pada Perusahaan Sektor Industri Barang Konsumsi Yang Terdaftar Di Bursa Efek Indonesia Periode 2017-2019)

This study aims to determine the effect of book tax differences, cash flows,
and sales volatility on earnings persistence with accrual earnings as moderating
variables in consumer goods industry companies listed on The Indonesia Stock
Exchange year 2017-2019.
The population used is consumer goods industry companies listed on the
BEI in 2017 until 2019 which amounted to 50 companies. The method used is
purposive sampling. In accordance with the results of sample selection, then
obtained the number of research samples as many as 31 companies. So the total
sample is 93 data. The data analysis method used in testing the hypothesis in this
study is the multiple regression statistical analysis method.
The results of the research show that : 1) Book tax difference has no effect
on earnings persistence, 2) Book tax difference moderated by accrual earnings
has an effect on earnings persistence, 3) Cash flows has a significant effect on
earnings persistence, 4) Cash flow moderated by accrual earnings has an effect
on earnings persistence, 5) Sales volatility has no effect on earnings persistence,
6) Sales volatility moderated by accrual earnings has no effect on earnings
persistence.
Keywords : Book Tax Difference, Cash Flow, Sales Volatility, Earnings
Persistence, Accrual Earnings.

Ketersediaan
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Perpustakaan Universitas Riau 02 03. 121 (0108)
02 03. 121 (0108)
Tersedia
Informasi Detail
Judul Seri
-
No. Panggil
02 03. 121 (0108)
Penerbit
Pekanbaru : Universitas Riau – Fakultas Ekonomi Dan Bisnis - Akuntansi.,
Deskripsi Fisik
xii, 29 hlm.; ill.: 29 cm
Bahasa
Indonesia
ISBN/ISSN
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Klasifikasi
02 03. 121 (0108)
Tipe Isi
-
Tipe Media
-
Tipe Pembawa
-
Edisi
-
Subjek
Akuntansi
Info Detail Spesifik
-
Pernyataan Tanggungjawab
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