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Novel Asruri
Universitas Muhammadiyah Tangerang
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PENGARUH LEVERAGE, UKURANPERUSAHAAN, ARUS KAS OPERASI, BESARAN AKRUAL TERHADAP PERSISTENSI LABA Novel Asruri; Mohamad Zulman Hakim
Jurnal Dinamika UMT Vol 5, No 2 (2020)
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/dinamika.v5i2.10206

Abstract

AbstractThe purpose of this study was to determine the effect of leverage, company size, operating cash flow and the amount of accruals on earnings persistence. This study uses a sample of seven consumer goods industrial sector companies listed on the Indonesia Stock Exchange (BEI), the research period is 5 years (2014-2018) with the purposive sampling method, the analysis tool used is Eviews 9.0. The results showed that leverage has a positive effect on earnings persistence, operating cash flow has a positive effect on earnings persistence, and the amount of accruals has a positive effect on earnings persistence. Meanwhile, firm size has no effect on earnings persistence. Keywords: Leverage, Company Size, Operating Cash Flow, Accrual Besran, Earnings Persistence. AbstrakTujuan penelitian ini untuk mengetahui pengaruh leverage, ukuran perusahaan, aliran kas operasi dan besaran akrual terhadap persistensi laba. Penelitian ini menggunakan sempel tujuh perusahaan Sektor Industri barang konsumsi yang terdaftar di Bursa Efek Indonesia (BEI), periode waktu penelitian 5 tahun (2014-2018) dengan metode purposive sampling alat analisis yang di gunakan adalah Eviews 9.0. Hasil penelitian menunjukkan bahwa leverage berpengaruh positif pada persistensi laba, arus kas operasi berpengaruh positif terhadap persistensi laba, dan besaran akrual berpengaruh positif terhadap persistensi laba. Sedangkan, ukuran perusahaan tidak berpengaruh terhadap persistensi laba, Kata kunci : Leverage, Ukuran Perusahaan, Aliran Kas Operasi, Besran Akrual, Persistensi Laba. AbstractThe purpose of this study was to determine the effect of leverage, company size, operating cashflow and the amount of accruals on earnings persistence. This study uses a sample of seven consumergoodsindustrialsectorcompanieslistedontheIndonesiaStockExchange(BEI), theresearchperiodis5 years (2014-2018) with the purposive sampling method, the analysis tool used is Eviews 9.0. Theresults showed that leverage has a positive effect on earnings persistence, operating cash flow has apositive effect on earnings persistence, and the amount of accruals has a positive effect on earningspersistence.Meanwhile,firmsizehasnoeffectonearningspersistence. Keywords:Leverage,CompanySize,OperatingCashFlow,AccrualBesran,EarningsPersistence. AbstrakTujuan penelitian ini untuk mengetahui pengaruh leverage, ukuran perusahaan,aliran kas operasi dan besaran akrual terhadap persistensi laba. Penelitian ini menggunakansempel tujuh perusahaan Sektor Industri barang konsumsi yang terdaftar di Bursa EfekIndonesia (BEI), periode waktu penelitian 5 tahun (2014-2018) dengan metode purposivesampling alat analisis yang di gunakan adalah Eviews 9.0. Hasil penelitian menunjukkanbahwa leverage berpengaruh positif pada persistensi laba, arus kas operasi berpengaruhpositifterhadappersistensilaba,danbesaranakrualberpengaruhpositifterhadappersistensilaba.Sedangkan,ukuranperusahaantidakberpengaruhterhadappersistensilaba, Katakunci:Leverage,UkuranPerusahaan,AliranKasOperasi,BesranAkrual,PersistensiLaba.
PENGARUH LEVERAGE, UKURANPERUSAHAAN, ARUS KAS OPERASI, BESARAN AKRUAL TERHADAP PERSISTENSI LABA Novel Asruri; Mohamad Zulman Hakim
Jurnal Dinamika UMT Vol 5, No 2 (2020)
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/dinamika.v5i2.10212

Abstract

AbstrakTujuan penelitian ini bertujuan untuk mengetahui pengaruh profitabilitas, leverage, ukuran perusahaan, aliran kas operasi dan besaran akrual terhadap persistensi laba. Persistensi laba diukur dengan cara mengurangi laba sebelum pajak dengan tahun sebelumnya, di bagi total asset. Pengukuran Profitabilitas adalah laba bersih dibagi dengan total aset. Pengukuran Leverage adalah dengan membagi total hutang dengan total aset. Ukuran perusahaan diukur dengan total aset yang dilogaritmakan. Aliran kas operasi diukur dengan membegi arus kas operasi dengan total aset dan besaran akrual diukur dengan laba sebelum pajak dikurangi arus kas operasi lalu dibagi total aset. Penelitian ini menggunakan sempel 7 perusahaan Sektor Industri barang konsumsi yang terdaftar di Bursa Efek Indonesia (BEI), periode waktu penelitian 5 tahun (2014-2018).Hasil penelitian menunjukkan bahwa profitabilitas tidak berpengaruh pada persistensi laba, leverage berpengaruh positif pada persistensi laba, ukuran perusahaan tidak berpengaruh terhadap persistensi laba, aliran kas operasi tidak berpengaruh terhadap persistensi laba dan besaran akrual tidak berpengaruh terhadap persistensi laba. Kata kunci : Leverage, Ukuran Perusahaan, Aliran Kas Operasi, Besran Akrual, Persistensi Laba.AbstrakThe purpose of this study aims to determine the effect of profitability, leverage, company size, operating cash flow and the amount of accruals on earnings persistence. Profit persistence is measured by reducing the profit before tax from the previous year divided by total assets. The measure of profitability is net income divided by total assets. Leverage measurement is to divide total debt by total assets. The size of the company is measured by the total assets that have been logged. Operating cash flow is measured by dividing operating cash flows by total assets and the amount of accrual is measured by profit before tax less operating cash flows then divided by total assets. This study uses a sample of 7 consumer goods industrial sector companies listed on the Indonesia Stock Exchange (BEI), the research period is 5 years (2014-2018).The results showed that profitability had no effect on earnings persistence, leverage had a positive effect on earnings persistence, firm size had no effect on earnings persistence, operating cash flow had no effect on earnings persistence and the amount of accruals had no effect on earnings persistence.Keywords: Leverage, Company Size, Operating Cash Flow, Accrual Size, Earnings Persistence
Co-Authors Mohamad Zulman Hakim