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

Novel Asruri; Mohamad Zulman Hakim

doi:10.31000/dinamika.v5i2.10206

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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