PENGARUH BESARAN AKRUAL, TINGKAT HUTANG, VOLATILITAS ARUS KAS DAN VOLATILITAS PENJUALAN TERHADAP PERSISTENSI LABA (Studi empiris pada perusahaan Property and Real estate yang terdaftar di Bursa Efek Indonesia periode 2011 – 2015)

DAIMAH, - (2018) PENGARUH BESARAN AKRUAL, TINGKAT HUTANG, VOLATILITAS ARUS KAS DAN VOLATILITAS PENJUALAN TERHADAP PERSISTENSI LABA (Studi empiris pada perusahaan Property and Real estate yang terdaftar di Bursa Efek Indonesia periode 2011 – 2015). Bachelor thesis, UNIVERSITAS MUHAMMADIYAH PURWOKERTO.

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Abstract

This research is aimed to examine and find out empirical evidence of the influence of magnitude of accrual, leverage, cash flow volatility, and sales volatility toward earnings persistence. Samples used in this research are property and real estate companies listed in Indonesia Stock Exchange (BEI) during 2011-2015 period. Total samples are observation 155 companies. The data are collected using purposive sampling technique. Methods of analysis used was multiple linier regression. The research result showed that magnitude of accrual has positive effect toward earnings persistence, leverage has positive effect toward earnings persistence, cash flow volatility has negative affects toward earnings, while sales volatility has not effect toward earnings persistence.

Item Type: Thesis (Bachelor)
Additional Information: Pembimbing: Iwan Fakhruddin, S.E, M.S.i, Ak, CA.
Uncontrolled Keywords: Magnitude of accrual, leverage, cash flow volatility, sales volatility, earnings persistence
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: Iin Hayuningtyas
Date Deposited: 08 May 2018 03:28
Last Modified: 08 May 2018 03:28
URI: http://repository.ump.ac.id/id/eprint/7680

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