CD Skripsi

Faktor-Faktor Yang Mempengaruhi Persistensi Laba (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2014 - 2016)

---

The purpose of this research is to know the influence of debt level, managerial ownership, book tax difference, operating cash flow and firm size to earnings persistence of manufacturing company listed in Indonesia Stock Exchange (BEI) year 2014-2016. The mechanism of Book Tax Difference as the independent variable examined in this research is permanent and temporary difference. The earnings persistence as the dependent variable in this study is measured by the proxy of profit before tax next year. The population of this study is a manufacturing company listed on the Indonesia Stock Exchange (BEI) in 2014-2016 as many as 143 companies. The sample is chosen by purposive sampling method. Through the criteria applied, selected samples of 26 manufacturing companies. The analytical method used is multiple linear regression analysis with SPSS application. After data processing, the result of the research shows that the variable of debt level does not affect earnings persistence at P> 0,05 (P = 0,714) managerial ownership does not have an effect to earnings persistence at P> 0,05 (P = 0,086) while variable (p = 0,003), operating cash flows affect earnings persistence at P

---

Ketersediaan

Informasi Detail

Judul Seri

-

No. Panggil

02 03. 117 (0373)

Penerbit

Pekanbaru : Universitas Riau – Fakultas Ekonomi Dan Bisnis – Akuntansi., 2017

Deskripsi Fisik

x, 100 hlm.; ill.; 29 cm

Bahasa

Indonesia

ISBN/ISSN

-

Klasifikasi

02 03. 117 (0373)

Tipe Isi

-

Tipe Media

-

Tipe Pembawa

-

Edisi

-

Subjek

Akuntansi

Info Detail Spesifik

-

Pernyataan Tanggungjawab

DAUS

Versi lain/terkait

Lampiran Berkas

Komentar

---

Anda harus masuk sebelum memberikan komentar