Keberlanjutan : Jurnal Manajemen dan Jurnal Akuntansi
Vol 2, No 2 (2017): Keberlanjutan

PENGARUH TINGKAT HUTANG, ARUS KAS DAN AKRUAL TERHADAP PERSISTENSI LABA DENGAN CORPORATE GOVERNANCE SEBAGAI VARIABEL MODERATING (Studi Empiris pada Perusahaan yang Terdaftar di BEI Tahun 2011-2015)

Linawati Linawati (Universitas Pamulang)

Article Info

Publish Date
23 Jan 2018

Abstract

Abstract The purpose of this study was to examine the influence of leverage, cash flow operation and accrual to earning persistene moderated good corporate governance. This study used multiple regression methode. Samples are companies listed on the Jakarta Stock Exchange by taking a sample of 42 Manufacturing Companiesfrom 2011-2015. Sampling is done by using purposive sampling method. Test the above hypothesis used SPSS 21. The result of this research explained that the leverage negative significant affect on earning persistence, cash flow positive significant affect on earning persistence,and accrual has not negative affect onearning persistence.While the test resulted from Multipled Regresion Analysis methode showed that corporate governance is not moderation the effect of leverage, cahsflow, and accrual to earning persistence.                                                                                                                         Keywords: earning persistence, leverage, cash flow, accrual corporate governance

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Journal Info
Keberlanjutan : Jurnal Manajemen dan Jurnal Akuntansi
Website

Abbrev

keberlanjutan

Publisher

Universitas Pamulang

Subject

Economics, Econometrics & Finance Social Sciences

Description

Keberlanjutan : Jurnal Manajemen dan Jurnal Akuntansi is a Scientific Journal published by Universitas Pamulang, containing writings in the fields of management and accounting. Keberlanjutan : Jurnal Manajemen dan Jurnal Akuntansi is published twice a year, in July and December. The editor invited ...