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)
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.
Penulis: Nurul Fitriana, Wida
Fadhlia
Kode Jurnal: jpakuntansidd160676
