Pengaruh Perbedaan Laba Akuntansi Dan Laba Fiskal, Volatilitas Arus Kas, Volatilitas Penjualan Terhadap Persistensi Laba Dengan Komponen Akrual Dan Aliran Kas Sebagai Variabel Moderasi (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia 2015-2019)

Puji, Rahmat (2020) Pengaruh Perbedaan Laba Akuntansi Dan Laba Fiskal, Volatilitas Arus Kas, Volatilitas Penjualan Terhadap Persistensi Laba Dengan Komponen Akrual Dan Aliran Kas Sebagai Variabel Moderasi (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia 2015-2019). Undergraduate thesis, UNIMED.

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Abstract

Permasalahan dalam penelitian ini adalah laba yang diperoleh tidak hanya dilihat dari besar kecilnya tetapi kemampuan untuk mempertahankan laba tersebut juga harus mendapat perhatian atau yang lebih dikenal dengan persistensi laba. Persistensi laba merupakan indikator dari kualitas laba. Semakin besar perbedaan yang terjadi, semakin rendah kualitas laba yang artinya akan semakin rendah persistensinya Penelitian ini bertujuan untuk mengetahui pengaruh perbedaan laba akuntansi dan laba fiskal, volatilitas arus kas,volatilitas penjualan terhadap persistensi laba dengan komponen akrual dan aliran kas sebagai variabel moderasi. Sampel penelitian ini terdiri dari 11 perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia periode 2015-2019. Populasi dalam penelitian ini adalah 168 perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia periode 2015-2019. Metode pengambilan sampel yang digunakan adalah purposive sampling, dengan jumlah sampel sebanyak 11 perusahaan, untuk tahun 2015-2019 sebanyak 55 sampel. Teknik pengumpulan data dengan mengunduh laporan keuangan dari situs www.idx.co.id. Teknik analisis data yang digunakan dalam penelitian ini menggunakan regresi berganda dan uji hipotesis (Uji t dan Uji F). Hasil penelitian ini secara parsial menunjukkan bahwa book tax differences, volatilitas arus kas, volatilitas penjualan dengan moderasi komponen akrual, volatilitas penjualan dengan moderasi aliran kas berpengaruh signifikan terhadap persistensi laba. Sedangkan voaltilitas penjualan, book tax differences dengan moderasi komponen akrual, voaltilitas komponen akrual dengan moderasi komponen akrual, book tax differences dengan moderasi aliran kas, dan volatilitas arus kas dengan moderasi aliran kastidak berpengaruh signifikan terhadappersistensi laba. Secara simultan book tax differences, volatilitas arus kas, volatilitas penjualan, book tax differences dengan moderasi komponen akrual, volatilitas arus kas dengan moderasi komponen akrual, volatilitas penjualan dengan moderasi komponen akrual, book tax differences dengan moderasi aliran kas, volatilitas arus kas dengan moderasi aliran kas, volatilitas penjualan dengan moderasi aliran kas berpengaruh terhadap persistensi laba. Kesimpulan dalam penelitian ini adalah bahwa book tax differences, volatilitas arus kas, volatilitas penjualan dengan moderasi komponen akrual, volatilitas penjualan dengan moderasi aliran kas berpengaruh signifikan terhadap persistensi laba. Sedangkan voaltilitas penjualan, book tax differences dengan moderasi komponen akrual, voaltilitas komponen akrual dengan moderasi komponen akrual, book tax differences dengan moderasi aliran kas, dan volatilitas arus kas dengan moderasi aliran kas tidak berpengaruh signifikan terhadappersistensi laba.

Item Type: Thesis (Undergraduate)
Contributors:
ContributionNameNIDN/NIDK
ContributorSitumeang, ChandraNIDN0001078003
Call Number: 2021-AKT-032
Keywords: Book Tax Differences; Cash Flow Volatility; Sales Volatility; Accrual Components; Cash Flow; Earnings Persistence
Subjects: H Social Sciences > HF Commerce > HF5001 Business > HF5601 Accounting. Bookkeeping
H Social Sciences > HG Finance > HG1706 Accounting. Bookkeeping
Divisions: Fakultas Ekonomi > Akuntansi
Depositing User: Mrs Siti Nurbaidah
Date Deposited: 23 Mar 2021 07:55
URI: http://digilib.unimed.ac.id/id/eprint/41584

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