PENGARUH LEVERAGE, UKURANPERUSAHAAN, ARUS KAS OPERASI, BESARAN AKRUAL TERHADAP PERSISTENSI LABA

Novel Asruri, Mohamad Zulman Hakim

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. Abstract

The 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.

 

Abstrak

Tujuan 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.


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Terdaftar, Y., & Bei, D. I. (2016). Accounting Analysis Journal. 5(1), 1–8.

Abbas, D. S., Ismail, T., Taqi, M., & Yazid, H. (2022). THE IMPLEMENTATION OF A MANAGEMENT AUDITON HR RECRUITMENT TO ASSESS THE EFFECTIVENESS OF EMPLOYEE PERFORMANCE. Jurnal Riset Akuntansi Kontemporer, 14(2), 243-251.

Abbas, D. S., Ismail, T., Taqi, M., & Yazid, H. (2023). Determinant of company value: evidence manufacturing Company Indonesia. Calitatea, 24(192), 183-189.

Ariyana, A., Enawar, E., Ramdhani, I. S., & Sulaeman, A. (2020). The application of discovery learning models in learning to write descriptive texts. Journal of English Education and Teaching, 4(3), 401-412.

Astakoni, I. M. P., Sariani, N. L. P., Yulistiyono, A., Sutaguna, I. N. T., & Utami, N. M. S. (2022). Spiritual Leadership, Workplace Spirituality and Organizational Commitment; Individual Spirituality as Moderating Variable. ITALIENISCH, 12(2), 620-631.

Goestjahjanti, S. F., Novitasari, D., Hutagalung, D., Asbari, M., & Supono, J. (2020). Impact of talent management, authentic leadership and employee engagement on job satisfaction: Evidence from south east asian industries. Journal of Critical Reviews, 7(19), 67-88.

Gunawan, G. G., Wening, N., Supono, J., Rahayu, P., & Purwanto, A. (2021). Successful Managers and Successful Entrepreneurs as Head of Successful Families in Building a Harmonious Family. PSYCHOLOGY AND EDUCATION, 57(9), 4904-4913.

Hidayat, I., Ismail, T., Taqi, M., & Yulianto, A. S. (2022). Investigating In Disclosure Of Carbon Emissions: Influencing The Elements Using Panel Data. Jurnal Reviu Akuntansi dan Keuangan, 12(3), 721-732.

Immawati, S. A., & Rauf, A. (2020, March). Building satisfaction and loyalty of student users ojek online through the use of it and quality of service in tangerang city. In Journal of Physics: Conference Series (Vol. 1477, No. 7, p. 072004). IOP Publishing.

Joko Supono, Ngadino Surip, Ahmad Hidayat Sutawidjaya, Lenny Christina Nawangsari. (2020). Model of Commitment for Sustainability Indonesian SME’s Performance: A Literature Review. International Journal of Advanced Science and Technology, 29(05), 8772-8784. Retrieved from http://sersc.org/journals/index.php/IJAST/article/view/18715

Muharam, H., Chaniago, H., Endraria, E., & Harun, A. B. (2021). E-service quality, customer trust and satisfaction: market place consumer loyalty analysis. Jurnal Minds: Manajemen Ide dan Inspirasi, 8(2), 237-254.

Ong, F., Purwanto, A., Supono, J., Hasna, S., Novitasari, D., & Asbari, M. (2020). Does Quality Management System ISO 9001: 2015 Influence Company Performance? Anwers from Indonesian Tourism Industries. Test Engineering & Management, 83, 24808-24817.

Purwanto, A. (2020). Develop risk and assessment procedure for anticipating COVID-19 in food industries. Journal of Critical Reviews.

Purwanto, A. (2020). Develop risk and assessment procedure for anticipating COVID-19 in food industries. Journal of Critical Reviews.

Purwanto, A. (2020). Effect of compensation and organization commitment on tournover intention with work satisfaction as intervening variable in indonesian industries. Sys Rev Pharm, 11(9), 287-298.

Purwanto, A. (2020). The Relationship of Transformational Leadership, Organizational Justice and Organizational Commitment: a Mediation Effect of Job Satisfaction. Journal of Critical Reviews.

Riyadi, S. (2021). Effect of E-Marketing and E-CRM on E-Loyalty: An Empirical Study on Indonesian Manufactures. Turkish Journal of Physiotherapy and Rehabilitation, 32(3), 5290-5297.

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DOI: http://dx.doi.org/10.31000/dinamika.v5i2.10206

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