PENGARUH VOLATILITAS PENJUALAN, SIKLUS OPERASI, TINGKAT UTANG DAN BOOK TAX DIFFERENCES TERHADAP PERSISTENSI LABA

Rifda Luthfiana, . (2022) PENGARUH VOLATILITAS PENJUALAN, SIKLUS OPERASI, TINGKAT UTANG DAN BOOK TAX DIFFERENCES TERHADAP PERSISTENSI LABA. Skripsi thesis, Universitas Pembangunan Nasional Veteran Jakarta.

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Abstract

This study aims to examine and analyze the influence of sales volatility, operating cycle, debt level and book tax differences on earnings persistence in manufacturing companies listed on the Indonesia Stock Exchange (IDX) period 2017-2019. The sample in this study was selected through a purposive sampling method and collected 186 data samples. The data analysis technique used is multiple linear regression of panel data, classical assumption test, and hypothesis testing with a significance level of 5% (0.05). The results of this test state that temporary book tax differences have negative effect on earnings persistence. sales volatility, operation cycle, leverage, and permanent book tax differences has no effect on earnings persistence in manufacturing companies listed in Indonesia Stock Exchange period 2017-2019. Keywords: Earnings Persistence, Sales Volatility, Operating Cycle, Leverage, Book Tax Differences.

Item Type: Thesis (Skripsi)
Additional Information: [No.Panggil: 1810112147] [Ketua Penguji: Lidya Primta Surbakti] [Penguji 1: Shinta Widyastuti] [Penguji 2 (Pembimbing): Ni Putu Eka Widiastuti]
Uncontrolled Keywords: Earnings Persistence, Sales Volatility, Operating Cycle, Leverage, Book Tax Differences
Subjects: H Social Sciences > HC Economic History and Conditions
Divisions: Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi (S1)
Depositing User: Rifda Luthfiana
Date Deposited: 08 Mar 2022 10:03
Last Modified: 08 Mar 2022 10:03
URI: http://repository.upnvj.ac.id/id/eprint/15908

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