PENGARUH ALIRAN KAS, BOOK TAX DIFFERENCE DAN TINGKAT HUTANG TERHADAP PERSISTENSI LABA (Penelitian pada Perusahaan Otomotif yang Terdaftar di Bursa Efek Indonesia Tahun 2010-2017)
| Main Author: | Utami Humairah, Annisa |
|---|---|
| Format: | Thesis NonPeerReviewed Book |
| Bahasa: | eng |
| Terbitan: |
, 2018
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| Subjects: | |
| Online Access: |
https://eprints.untirta.ac.id/1855/1/PENGARUH%20ALIRAN%20KAS%2C%20BOOK%20TAX%20DIFFERENCE%20DAN%20TINGKAT%20HUTANG%20TERHADAP%20PERSISTENSI%20LABA.PDF https://eprints.untirta.ac.id/1855/ |
Daftar Isi:
- This study aims to examine the influence of operating cash flow, Book tax difference (temporary difference) and leverage toward earnings persistence. This research based on purposive sampling method. The populations of this research used automotive companies listed on the Indonesia Stock Exchange (IDX) of 13 companies. Through the defined criteria, obtained 11 companies who becomes samples in this research with 8 years observation. The analysis methods in this research used multiple regression. The result of this research indicated that operating cash flow have an influence to earnings persistence. Whereas the temporary difference and leverage do not have an influence to earnings persistence.