CD Skripsi

Pengaruh Arus Kas Operasi, Tingkat Utang, Dan Akrual Terhadap Persistensi Laba Dengan Book Tax Differences Sebagai Variabel Moderating (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia)

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ABSTRACT
This study aims to examine and analyze the effect of operating cash the effect of operating cash flow, leverage and accrual on earning persistence ad to test and analyze the effect of operating cash flows, leverageand accrual on earning persistence moderated by book tax differences. The period in this study is 4 years from 2018-2021, this study uses secondary data in form of financial reports and annual reports. The technique used in this research is purposive sampling, this study uses multiple analysis. From the results of the tests that have been carried out, it shows that operating cash flow has an effect on earnings of debt and accuals has no effect on earnings persistence, for variables moderated by operating cash flowand leveragehave an effect, while accrual have no effect.
Keywords : Operating Cash Flow, Leverage, Accruals, Book Tax Differences, Earning Persistence,

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

1602114935

Penerbit

Pekanbaru : Universitas Riau – Fakultas Ekonomi Dan Bisnis – Akuntansi., 2023

Deskripsi Fisik

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Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

NONE

Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

Akuntansi

Info Detail Spesifik

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Pernyataan Tanggungjawab

DAUS

Versi lain/terkait

Lampiran Berkas

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