Please use this identifier to cite or link to this item: http://repository.uinjkt.ac.id/dspace/handle/123456789/35526
Title: Pengaruh arus kas, laba akrual, dan book tax difference terhadap persistensi laba
Authors: Denis Kamal Putra
Advisors: Ismawati Haribowo
Keywords: Cash Flow, Persistence of Earnings, Book Tax Difference, Accrual
Issue Date: 13-Apr-2017
Publisher: UIN Syarif Hidayatullah Jakarta: Fakultas Ekonomi dan Bisnis, 2017
Abstract: This study aimed to examine: (1) effect of cash flow consists of operating cash flow, investment cash flow and financing cash flows, (2) effect of accrual earnings and (3) effect of tax book difference on earning persistence to either partially or simultaneously. This research is quantitative with secondary data sources using the financial statements with the dependent method (dependence methods), method of multiple regression statistical analysis using the software SPSS Statistics 24. The sampling technique using purposive sampling method. The results shows that: (1) Operating cash flow significantly influence the persistence of earnings, with the results of the t test of 0.000. (2) The investment cash flow has no effect on the persistence of earnings, with the results of the t test of 0.200. (3) financing cash flows significantly influence the persistence of earnings, with the test results of 0,008 t. (4) income accrual effect on the persistence of earnings, with the results of the t test of 0.000. (5) The book tax difference does not affect the persistence of earnings, with the t test of 0.790. (6) and operating cash flows, investment cash flow, cash flow financing, income accrual, and book tax difference significant effect on earnings persistence with the statistical test F 0.000.
URI: http://repository.uinjkt.ac.id/dspace/handle/123456789/35526
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