PENGARUH OPERATING CASH FLOW, LEVERAGE, FIRM SIZE, THE COMPOSITION OF THE BOARD COMMISSIONERS, DAN MANAGERIAL OWNERSHIP TERHADAP EARNING PERSISTENCE PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2018-2020

TANNIA, JOSELLIN (2021) PENGARUH OPERATING CASH FLOW, LEVERAGE, FIRM SIZE, THE COMPOSITION OF THE BOARD COMMISSIONERS, DAN MANAGERIAL OWNERSHIP TERHADAP EARNING PERSISTENCE PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2018-2020. Skripsi thesis, Universitas Tarumanagara.

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Abstract

Penelitian ini dilakukan dengan tujuan untuk membuktikan pengaruh operating cash flow, leverage, firm size, the composition of the board commissioners, dan managerial ownership terhadap persistensi laba pada perusahaan sektor manufaktur yang terdaftar di Bursa Efek Indonesia periode 2018-2020. Teknik pemilihan sampel yang digunakan adalah purposive sampling dan sebanyak 30 perusahaan memenuhi kriteria sampel. Penelitian menggunakan data panel yang diolah menggunakan Eviews versi 12.0 dan Microsoft Excel 2016. Hasil dari penelitian ini membuktikan leverage mempengaruhi persistensi laba, sedangkan operating cash flow, firm size, the composition of the board commissioners, dan managerial ownership tidak terbukti mempengaruhi persistensi laba. Penelitian ini memberikan implikasi bahwa operating cash flow yang dapat digunakan untuk memprediksi laba harus stabil, serta variabel seperti firm size, the composition of the board commissioners, dan managerial ownership belum tentu menjadi indikator persistensi laba karena semuanya tetap bergantung pada kinerja perusahaan itu sendiri. Kata kunci: Arus Kas Operasi, Leverage, Ukuran Perusahaan, Komposisi Dewan Komisaris, Kepemilikan Manajerial, Persistensi laba This research aims to prove the effect of operating cash flow, leverage, firm size, composition of the board of commissioners, and managerial ownership on earnings persistence in manufacturing sector companies listed on the Indonesia Stock Exchange for the 2018-2020 period. The sample selection technique used was purposive sampling and as many as 30 companies met the sample criteria. The research uses panel data that is processed using Eviews version 12.0 and Microsoft Excel 2016. The results of this study prove that leverage affects earnings persistence, while operating cash flow, firm size, board composition, and managerial ownership are not proven to affect earnings persistence. This study further implies that operating cash flow that can be used to predict earnings must be stable, and the separate variables of company size, board of commissioners composition, and managerial ownership are not necessarily indicators of earnings persistence because they are all fixed on the performance of the company itself. Key words: Operating Cash Flow, Leverage, Firm Size, The Composition of The Board Commissioners, Managerial Ownership, 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:	30 May 2022 02:57
Last Modified:	07 Aug 2023 08:20
URI:	http://repository.untar.ac.id/id/eprint/35598

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