PENGARUH ARUS KAS OPERASI DAN TINGKAT HUTANG TERHADAP PERSISTENSI LABA (Studi Empiris pada Perusahaan Sektor Industri Dasar dan Kimia yang Terdaftar di BEI Tahun 2017-2018)
| Main Author: | Leksono, Chadijah |
|---|---|
| Format: | Thesis NonPeerReviewed Book |
| Bahasa: | eng |
| Terbitan: |
, 2019
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| Subjects: | |
| Online Access: |
http://eprints.umm.ac.id/50693/1/PENDAHULUAN.pdf http://eprints.umm.ac.id/50693/2/BAB%20I.pdf http://eprints.umm.ac.id/50693/3/BAB%20II.pdf http://eprints.umm.ac.id/50693/4/BAB%20III.pdf http://eprints.umm.ac.id/50693/5/BAB%20IV.pdf http://eprints.umm.ac.id/50693/6/BAB%20V.pdf http://eprints.umm.ac.id/50693/7/LAMPIRAN.pdf http://eprints.umm.ac.id/50693/ |
Daftar Isi:
- This study aims to empirically examine the effect of operating cash flows and debt levels on earnings persistence. The data of this study were taken by the documentation method with a population of basic industrial and chemical sector companies listed on the Indonesia Stock Exchange in the 2017-2018 period. This study used a quota sampling method to determine the population of 62 companies and a sample 0f 29 companies. The analysis method uses multiple regression analysis with SPSS 22 software. The result of this study indicate that operating cash flows and debt levels have a significant effect on earnings persistence.