ANALISIS FAKTOR-FAKTOR PENENTU PERSISTENSI LABA

NURAINI, Mety and PURWANTO, Agus (2014) ANALISIS FAKTOR-FAKTOR PENENTU PERSISTENSI LABA. Undergraduate thesis, Fakultas Ekonomika dan Bisnis.

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Abstract

This study aims to examine the persistent of cash flow, accruals (TACC) and accruals reliability such as as net financial accruals (ΔFIN), non-cash working capital accruals (ΔWC), and non-current operating accruals (ΔNCO) to the earnings persistence. In addition this study also examine whether leverage, operation cycles, and size have relationship to the earnings persistence. The population of this study is a manufacturing company listed on the Indonesia Stock Exchange (IDX) of years 2008-2012. Samples were selected using proposive sampling method. Data were analyzed by multiple regression analysis with SPSS 21 application. The result of this study indicate that the TACC is less persistence than cash flows. The persistence of accrual components is positively associated with the reliability of those components. However, non-cash working capital accruals (ΔWC) did not have significant influence to earnings persistence and the least reliable accrual component has the greatest persistence. In addition, operation cycle and size of company have positive relationship to earnings persistence, while the leverage did not have significant influence to earnings persistence

Item Type:Thesis (Undergraduate)
Additional Information:Accruals (TACC), Net financial accruals (ΔFIN), Non-cash working capital accruals (ΔWC), and non-current operating accruals (ΔNCO), Leverage, Operation cycles, Size of company, and Earnings persistence
Uncontrolled Keywords:Accruals (TACC), Net financial accruals (ΔFIN), Non-cash working capital accruals (ΔWC), and non-current operating accruals (ΔNCO), Leverage, Operation cycles, Size of company, and Earnings persistence
Subjects:H Social Sciences > H Social Sciences (General)
Divisions:Faculty of Economics and Business > Department of Accounting
ID Code:43657
Deposited By:Mr. Perpustakaan Fakultas Ekonomi
Deposited On:05 Sep 2014 14:11
Last Modified:05 Sep 2014 14:11

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