Pengaruh Volatilitas Arus Kas, Volatilitas Penjualan, Aliran Kas Operasional, Tingkat Utang, Likuiditas, Dan Ukuran Perusahaan Terhadap Persistensi Laba (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2016-2018)

Edelina Mayangsari, Melyawati and -, Dr. Triyono, S.E., M.Si. (2021) Pengaruh Volatilitas Arus Kas, Volatilitas Penjualan, Aliran Kas Operasional, Tingkat Utang, Likuiditas, Dan Ukuran Perusahaan Terhadap Persistensi Laba (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2016-2018). Skripsi thesis, Universitas Muhammadiyah Surakarta.

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Abstract

This study aims to examine the effect of cash flow volatility, sales volatility, operational cash flow, debt levels, liquidity, and company size on earnings persistence in manufacturing companies listed on the Indonesia Stock Exchange in 2016-2018. The research sample used was 153 manufacturing companies listed on the Indonesia Stock Exchange 2016-2018. The sampling method used was purposive sampling method. The data used are secondary data. The analysis used in this study is multiple linear regression analysis processed using the Statistical Package for Social Science (SPSS) Version 23 program. The results showed that the variable company size has an effect on earnings persistence while the variable cash flow volatility, sales volatility, operational cash flow, level of debt and liquidity have no effect on earnings persistence.

Item Type:	Karya ilmiah (Skripsi)
Uncontrolled Keywords:	earnings persistence, cash flow volatility, sales volatility, operational cash flow, debt levels, liquidity, company size.
Subjects:	H Social Sciences > HB Economic Theory
Divisions:	Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User:	MELYAWATI EDELINA MAYANGSARI
Date Deposited:	04 May 2021 16:20
Last Modified:	04 May 2021 16:20
URI:	http://eprints.ums.ac.id/id/eprint/91030

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