PENGARUH VOLATILITAS PENJUALAN, VOLATILITAS ARUS KAS, DAN LEVERAGE TERHADAP PERSISTENSI LABA PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2016-2018

Natalia, Natalia (2020) PENGARUH VOLATILITAS PENJUALAN, VOLATILITAS ARUS KAS, DAN LEVERAGE TERHADAP PERSISTENSI LABA PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2016-2018. Skripsi thesis, UNIVERSITAS TARUMANAGARA.

Text 3. NATALIA 125160016 Judul-Abstrak.pdf Download (4MB)

Abstract

This study aims to examine the effect of sales volatility, cash flow volatility, and
leverage on earnings persistence in manufacturing companies listed on the
Indonesia Stock Exchange in 2016-2018. The sample in this study was selected
using a purposive sampling technique so that a sample of 196 data was obtained.
This study uses secondary data in the form of financial statements obtained from
the official website of the Indonesia Stock Exchange. In this research, multiple
linear regression models are used and data processing is performed using
Statistical Product and Service Solution (SPSS) version 23. The results of this
study are sales volatility has no effect on earnings persistence, cash flow volatility
has a negative effect, and leverage has a positive effect.
Key words: sales volatility, cash flow volatility, leverage, earnings persistence

Item Type:	Thesis (Skripsi)
Subjects:	Skripsi/Tugas Akhir Skripsi/Tugas Akhir > Fakultas Ekonomi
Divisions:	Fakultas Ekonomi > Akuntansi
Depositing User:	FE Perpus
Date Deposited:	28 Jun 2021 06:52
Last Modified:	28 Jun 2021 06:52
URI:	https://repotest.untar.ac.id/id/eprint/31327

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