Article Per Year (5 Year)
p-Index From 2021 - 2026
0.444
P-Index
This Author published in this journals
All Journal JURNAL HUTAN LESTARI Jurnal Kajian Pendidikan Teknik Bangunan Jurnal Online Mahasiswa (JOM) Bidang Pertanian Jurnal Ilmiah Mahasiswa Pendidikan Biologi Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi ENTINAS: Jurnal Pendidikan dan Teknologi Pembelajaran Jurnal Aktor JIMEKA
Nurul Fitriana
Unknown Affiliation
Agriculture, Biological Sciences & Forestry Biochemistry, Genetics & Molecular Biology Economics, Econometrics & Finance Education Social Sciences Other

Published : 9 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search
Journal : JIMEKA

 1 
PENGARUH TINGKAT HUTANG DAN ARUS KAS AKRUAL TERHADAP PERSISTENSI LABA (STUDI PADA PERUSAHAAN PROPERTY AND REAL ESTATE YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2010-2014) Fitriana, Nurul; Fadhlia, Wida
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 1, No 1 (2016): Agustus 2016
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This research examines the influence of leverage and accrual cash flow to the earnings persistence on property and real estate companies listed in Indonesia Stock Exchange in 2010-2014. The research type used in this research is hypothesis testing, by using purposive sampling method and there are 150 samples to be analized of data that become the object to be researched.The data type used is secondary data obtained from the financial statements ended on 31 December, published by the capital market reference center in the Indonesia Stock Exchange. The analysis used is multiple linear regression to test the hypothesis.The results of this research are leverage and accruals cash flow simultaneously have an effect on earnings persistence. Leverage has a significant influence toward earnings persistence, nevertheless Accruals Cash Flow does not have influence toward earnings persistence. Keywords Leverage, Accruals Cash Flow and Earnings Persistence.
Co-Authors Abdurrani Muin Azril Sapitra Darsikin Darsikin Ega Santika Elza Jelita Ermi Ermi Tety Fahrizal, M Marungkil Pasaribu Muhammad Guntur, Muhammad Nanik Estidarsani Sakawati, Herlina Suardi Tarumun Wida Fadhlia Wida Fadhlia Yanuarius Payong Gega