PENGARUH AKRUAL, LEVERAGE, DAN ARUS KAS OPERASI TERHADAP PERSISTENSI LABA DENGAN BOOK TAX DIFFERENCE SEBAGAI VARIABEL MODERATING

VERONIKA, VERONIKA (2021) PENGARUH AKRUAL, LEVERAGE, DAN ARUS KAS OPERASI TERHADAP PERSISTENSI LABA DENGAN BOOK TAX DIFFERENCE SEBAGAI VARIABEL MODERATING. Skripsi thesis, Universitas Tarumanagara.

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Abstract

This research aims to analyze the effect of accruals, leverage, and operating cash on earnings persistence by using the book tax difference as moderation in manufacturing companies listed on the Indonesia Stock Exchange during 2018-2020. The sample was selected by purposive sampling method as many as 40 companies with a total of 120 data for three years. The data technique uses moderated regression analysis (MRA) and multiple regression analysis is processed with Eviews 12.0 and Microsoft Excel 2013. The results of this study indicate that: 1) Accruals, leverage and operating cash flow have significant effect on earnings persistence;2) The difference in book tax does not strengthen the effect of accrual and leverage on earnings persistence;3) The difference in book tax does strengthen the effect of operating cash flows on earnings persistence. Keywords: Earnings Persistence, Accrual, Leverage, Cash Flow Operating, Book Tax Differences Penelitian ini bertujuan untuk menganalisa pengaruh akrual, leverage, dan arus kas operasi terhadap persistensi laba perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia selama tahun 2018-2020 dengan menggunakan book tax difference sebagai variabel moderasi. Sampel dipilih dengan menggunakan metode purposive sampling sebanyak 40 perusahaan dengan total 120 data selama tiga tahun. Teknik pengelolahan data menggunakan moderated regression analysis (MRA) dan regresi linier berganda dan diolah dengan Eviews 12.0 serta Microsoft Excel 2013. Hasil penelitian ini menunjukkan bahwa: 1) Akrual, leverage dan arus kas operasi memiliki pengaruh signifikan positif terhadap persistensi laba; 2) Book tax difference tidak memperkuat pengaruh akrual dan leverage terhadap persistensi laba; 3) Book tax difference memoderasi pengaruh arus kas operasi terhadap persistensi laba. Kata kunci : Persistensi Laba, Akrual, Leverage, Arus Kas Operasi, Book Tax Differences

Item Type:	Thesis (Skripsi)
Subjects:	Skripsi/Tugas Akhir Skripsi/Tugas Akhir > Fakultas Ekonomi
Divisions:	Fakultas Ekonomi > Akuntansi
Depositing User:	FE Perpus
Date Deposited:	07 Jun 2022 07:25
Last Modified:	08 Aug 2023 07:02
URI:	http://repository.untar.ac.id/id/eprint/35886

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