Dessica Ariyanti, . (2021) DETERMINASI PERSISTENSI LABA PADA PERUSAHAAN DI INDONESIA. Skripsi thesis, Universitas Pembangunan Nasional Veteran Jakarta.
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Abstract
This study aims to determine empirically the effect of sales volatility, market concentration, cash flow volatility, audit fees, debt levels and company size as control variables on earnings persistence in property and real estate sub-sector companies listed on the Indonesia Stock Exchange 2015-2019 period. The sample was selected by purposive sampling method and collected 125 data samples. Hypothesis testing in this study uses Multiple Linear Regression Analysis with the SPSS version 25 program and a significance level of 5% (0.05). The results of this study indicate: 1) market concentration and cash flow volatility have a significant positive effect on earnings persistence; 2) audit fees have a significant negative effect on earnings persistence; 3) sales volatility and debt levels do not have a significant effect on earnings persistence in property and real estate sub sector companies listed on the Indonesia Stock Exchange for the 2015-2019 period.
| Item Type: | Thesis (Skripsi) |
|---|---|
| Additional Information: | [No. Panggil : 1710112043] [Ketua Penguji : Noegrahini Lastiningsih] [Penguji I : Andi Manggala Putra] [Penguji II (Pembimbing) : Husnah Nur Laela Ermaya] |
| Uncontrolled Keywords: | Earnings persistence, Sales Volatility, Market Concentration, Cash Flow Volatility, and Audit Fees. |
| Subjects: | H Social Sciences > HC Economic History and Conditions |
| Divisions: | Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi (S1) |
| Depositing User: | Dessica Ariyanti |
| Date Deposited: | 28 Jun 2021 08:19 |
| Last Modified: | 30 Jun 2021 05:46 |
| URI: | http://repository.upnvj.ac.id/id/eprint/9792 |
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