PENGARUH BOOK TAX DIFFERENCE, ARUS KAS OPERASI, ARUS KAS AKRUAL, DAN UKURAN PERUSAHAAN PADA PERSISTENSI LABA (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2011-2015)

ALLAMAH, RIZQUR KARLIA (2018) PENGARUH BOOK TAX DIFFERENCE, ARUS KAS OPERASI, ARUS KAS AKRUAL, DAN UKURAN PERUSAHAAN PADA PERSISTENSI LABA (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2011-2015). Bachelor thesis, UNIVERSITAS MUHAMMADIYAH PURWOKERTO.

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Abstract

This research aims to analyse the influence of the Book Tax Difference that is grouped based on permanent differences and temporary differences, operating cash flow, accrual cash flow, and size of company on the earning persistence of manufacturing company listed in Indonesia stock exchange during 2011-2015. The population in this research is the manufacturing company listed in Indonesia stock exchange during 2011-2015. Sampling technique used is purposive sampling and retrieved 34 observation samples. Analytical technique used in this research is multiple linier regression. The research results showed that permanent difference and company size has negative effect on earning persistence. Operating cash flow and accrual cash flow has positive effect on earning persistence. While the temporary difference has no effect on earning persistence.

Item Type: Thesis (Bachelor)
Additional Information: Pembimbing: Dr. Sri Wahyuni, S.E., M.Si.
Uncontrolled Keywords: Book Tax Difference, Operating Cash Flow, Accrual Cash Flow, Company Size
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: Iin Hayuningtyas
Date Deposited: 22 Jan 2019 03:17
Last Modified: 22 Jan 2019 03:17
URI: http://repository.ump.ac.id/id/eprint/8466

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