Pratiwi, Ainun (2022) PERAN MODERASI ALIRAN KAS BEBAS UNTUK MENINGKATKAN PENGARUH PERSISTENSI LABA TERHADAP KUALITAS LABA (Studi Empiris pada Perusahaan Industri Manufaktur Sektor Barang Konsumsi dan Farmasi yang Terdaftar di Bursa Efek Indonesia Tahun 2016-2020). S1 thesis, UNIVERSITAS SULTAN AGENG TIRTAYASA.
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Abstract
This study aims to examine the effect of earnings persistence on earnings quality with free cash flow as a moderating variable. The sample in this study were 25 companies in the consumer goods and pharmaceutical industry sector listed on the Indonesia Stock Exchange for the 2016-2020 period using the purposive sampling method. The data used in this study is secondary data obtained from the Financial Statements and Annual Reports of Companies in the Consumer Goods and Pharmaceutical Industry Sector which have been published on the official website (IDX) of the Indonesia Stock Exchange (www.idx.co.id) during the period 2016-2020 and the sites of each company. The analytical method used in this research is Moderated Regression Analysis (MRA). The data in this study were processed using SPSS software (Statistical Product and Service Solution) version 25. The results of this study are: 1) Earning persistence has a significant negative effect on Earning Quality. 2) Free Cash Flow is able to moderate the effect of Earning Persistence on Earnings Quality. Keywords :Earnings Persistence, Earnings Quality, Free Cash Flow.
| Item Type: | Thesis (S1) | |||||||||
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| Additional Information: | Penelitian ini bertujuan untuk menguji Pengaruh Persistensi Laba Terhadap Kualitas Laba dengan Aliran Kas Bebas sebagai Variabel Moderasi. Sampel dalam penelitian ini adalah 25 Perusahaan Sektor Industri Barang Konsumsi dan Farmasi yang Terdaftar di Bursa Efek Indonesia Periode 2016-2020 dengan metode Purposive Sampling. Data yang digunakan dalam penelitian ini merupakan data sekunder yang diperoleh dari Laporan Keuangan dan Annual Report Perusahaan Sektor Industri Barang Konsumsi dan Farmasi yang telah dipublikasikan di website resmi (BEI) Bursa Efek Indonesia (www.idx.co.id) selama periode 2016-2020 dan situs masing-masing perusahaan. Metode analisis yang digunakan dalam penelitian ini adalah Moderated Regression Analysis (MRA). Data dalam penelitian ini diolah menggunakan software SPSS (Statistical Product and Service Solution) versi 25. Hasil penelitian ini adalah: 1) Persistensi Laba berpengaruh negatif signifikan terhadap Kualitas Laba. 2) Aliran Kas Bebas mampu memoderasi pengaruh Persistensi Laba terhadap Kualitas Laba. Kata Kunci : Persistensi Laba, Kualitas Laba, Aliran Kas Bebas. | |||||||||
| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting H Social Sciences > HF Commerce > HF5601 Accounting H Social Sciences > HG Finance |
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| Divisions: | 05-Fakultas Ekonomi dan Bisnis 05-Fakultas Ekonomi dan Bisnis > 62201-Program Sarjana Akuntansi |
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| Depositing User: | Ainun Pratiwi | |||||||||
| Date Deposited: | 12 Jan 2023 15:47 | |||||||||
| Last Modified: | 12 Jan 2023 15:47 | |||||||||
| URI: | http://eprints.untirta.ac.id/id/eprint/19566 |
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