Natalia, Natalia (2020) PENGARUH VOLATILITAS PENJUALAN, VOLATILITAS ARUS KAS, DAN LEVERAGE TERHADAP PERSISTENSI LABA PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2016-2018. Skripsi thesis, UNIVERSITAS TARUMANAGARA.
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Abstract
This study aims to examine the effect of sales volatility, cash flow volatility, and leverage on earnings persistence in manufacturing companies listed on the Indonesia Stock Exchange in 2016-2018. The sample in this study was selected using a purposive sampling technique so that a sample of 196 data was obtained. This study uses secondary data in the form of financial statements obtained from the official website of the Indonesia Stock Exchange. In this research, multiple linear regression models are used and data processing is performed using Statistical Product and Service Solution (SPSS) version 23. The results of this study are sales volatility has no effect on earnings persistence, cash flow volatility has a negative effect, and leverage has a positive effect. Key words: sales volatility, cash flow volatility, leverage, earnings persistence
| Item Type: | Thesis (Skripsi) |
|---|---|
| Subjects: | Skripsi/Tugas Akhir Skripsi/Tugas Akhir > Fakultas Ekonomi |
| Divisions: | Fakultas Ekonomi > Akuntansi |
| Depositing User: | FE Perpus |
| Date Deposited: | 28 Jun 2021 06:52 |
| Last Modified: | 28 Jun 2021 06:52 |
| URI: | http://repository.untar.ac.id/id/eprint/31327 |
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