Rifki Mahmudi, . (2026) PENGARUH PERSISTENSI LABA DAN FINANCIAL DISTRESS TERHADAP NILAI PERUSAHAAN SEKTOR INFRASTRUKTUR. Skripsi thesis, Universitas Pembangunan Nasional Veteran Jakarta.
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Abstract
This study uses a quantitative approach to empirically analyze the effect of earnings persistence and financial distress on the value of infrastructure sector companies. The research population includes 70 infrastructure sub-sector companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2024 period. Purposive sampling method was used as the sampling technique, with 42 companies meeting the criteria, resulting in 168 observations. The analysis was conducted using panel data regression with the assistance of STATA 17 software at a 5 percent significance level. The data analysis techniques include descriptive statistical analysis, panel data regression, classical assumption tests, hypothesis testing, and multiple linear regression models. The research results show that earnings persistence has a significant effect on firm value, while financial distress does not affect firm value.
| Item Type: | Thesis (Skripsi) |
|---|---|
| Additional Information: | [No.Panggil: 2210112080] [Pembimbing: Rahmasari Fahria] [Ketua Penguji: Munasiron Miftah] [Penguji 1: Agustina Riyanti] |
| Uncontrolled Keywords: | Keywords: earnings persistence, financial distress, firm value, infrastructure |
| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting H Social Sciences > HG Finance |
| Divisions: | Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi (S1) |
| Depositing User: | RIFKI MAHMUDI |
| Date Deposited: | 24 Apr 2026 03:12 |
| Last Modified: | 24 Apr 2026 03:12 |
| URI: | http://repository.upnvj.ac.id/id/eprint/41852 |
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