Image of Pengaruh Book Tax Differences, Arus Kas Operasi, Volatilitas Penjualan, Kepemilikan Manajerial Dan Tingkat Utang Terhadap Persistensi Laba (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bei Tahun 2015-2018)
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Pengaruh Book Tax Differences, Arus Kas Operasi, Volatilitas Penjualan, Kepemilikan Manajerial Dan Tingkat Utang Terhadap Persistensi Laba (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bei Tahun 2015-2018)

The purpose of this research is to determine the effect of book tax differences, operating cash flow, sales volatility, managerial ownership and debt levels on the earnings persistence. The data analysis method used is multiple linear regression analysis. The population in this study are all manufacturing companies listed on the Indonesia Stock Exchange year 2015-2018. The number of samples in this study were 25 samples for 4 years using purposive sampling. The results showed that book tax differences and operating cash flow had no effect on the earnings persistence with significant value 0,190 and 0,213. While sales volatility and managerial ownership had a positive effect on earnings persistence with significant value 0,000 every variable. However, this study found that level of debt has a negative effect on earnings persistence.
Keywords: book tax differences, operating cash flow, sales volatility, managerial ownership and debt levels

Ketersediaan
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Perpustakaan Universitas Riau 02 03. 119 (0321)
02 03. 119 (0321)
Tersedia
Informasi Detail
Judul Seri
-
No. Panggil
02 03. 119 (0321)
Penerbit
Pekanbaru : Universitas Riau – Fakultas Ekonomi dan Bisnis – Akuntansi.,
Deskripsi Fisik
v, 52 hlm.; ill.; 29 cm
Bahasa
Indonesia
ISBN/ISSN
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Klasifikasi
02 03. 119 (0321)
Tipe Isi
-
Tipe Media
-
Tipe Pembawa
-
Edisi
-
Subjek
Akuntansi
Info Detail Spesifik
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Pernyataan Tanggungjawab
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