Septiyani, Eka (2024) PENGARUH VOLATILITAS ARUS KAS DAN AKRUAL TERHADAP PERSISTENSI LABA DENGAN TINGKAT HUTANG SEBAGAI VARIABEL MODERASI SERTA TINGKATNYA SEBELUM DAN SELAMA PANDEMI COVID-19. S1 thesis, UNIVERSITAS SULTAN AGENG TIRTAYASA.
![[img]](https://eprints.untirta.ac.id/style/images/fileicons/text.png) |
Text
Eka Septiyani_5552190007_Fulltext.pdf Restricted to Registered users only Download (3MB) |
|
Text
Eka Septiyani_5552190007_CP.pdf Restricted to Registered users only Download (8kB) |
|
Text
Eka Septiyani_5552190007_01.pdf Restricted to Registered users only Download (1MB) |
|
Text
Eka Septiyani_5552190007_02.pdf Restricted to Registered users only Download (417kB) |
|
Text
Eka Septiyani_5552190007_03.pdf Restricted to Registered users only Download (400kB) |
|
Text
Eka Septiyani_5552190007_04.pdf Restricted to Registered users only Download (591kB) |
|
Text
Eka Septiyani_5552190007_05.pdf Restricted to Registered users only Download (227kB) |
|
Text
Eka Septiyani_5552190007_Ref.pdf Restricted to Registered users only Download (247kB) |
|
Text
Eka Septiyani_5552190007_Lamp.pdf Restricted to Registered users only Download (1MB) |
Abstract
This research aims to examine the effect of cash flow volatility and accruals on earning persistence with debt levels as a moderating variable and their levels before and during the pandemic covid-19 in the manufacturing industry listed on the Indonesia Stock Exchange for a period of four years (2018-2021). This research is included in quantitative research with an associative approach to examine the effect of cash flow volatility and accruals on earning persistence and comparative to test whether there are differences in the level of earning persistence before and during the pandemic covid-19. The sample in this research was 43 companies using the purposive sampling method. The data used in this research is secondary data obtained from Annual Report which can be accessed via the website www.idx.co.id or related company websites during the period (2018-2021). The data analysis technique used in this research is Multiple Linear Regression Analysis, MRA(Moderated Regresion Analysis) and Paired Sample T-Test. Data processing in this research uses the SPSS (Statistical Product and Service Solution) application version 25. The results obtained from this research are 1). Cash Flow Volatility has no effect on Earning Persistence 2). Accruals have a significant positive effect on Earning Persistence 3). Debt Level is able to moderate the influence of Cash Flow Volatility on Earning Persistence 4). Debt Levels are unable to moderate the influence of Accruals on Earning Persistence 5). There is a significant differencepin the level of Earning Persistence between before and during the Covid-19 pandemic.
| Item Type: | Thesis (S1) | |||||||||
|---|---|---|---|---|---|---|---|---|---|---|
| Contributors: |
|
|||||||||
| Additional Information: | Penelitian ini memiliki tujuan untuk menguji pengaruh volatilitas arus kas dan akrual terhadap persistensi laba dengan tingkat hutang sebagai variabel moderasi serta tingkatnya sebelum dan selama pandemi covid-19 pada industri manufaktur yang terdaftar di Bursa Efek Indonesia dengan periode selama empat tahun (2018-2021). Penelitian ini termasuk dalam penelitian kuantitatif dengan pendekatan asosiatif untuk menguji pengaruh volatilitas arus kas dan akrual terhadap persistensi laba dan komparatif untuk menguji apakah terdapat perbedaan tingkat persistensi laba sebelum dan selama pandemi covid-19. Sampel dalam penelitian ini sebanyak 43 perusahaan dengan menggunakan metode purposive sampling. Data yang digunakan pada penelitian ini yaitu data sekunder yang diperoleh dari Annual Report yang bisa di akses melalui website www.idx.co.id ataupun website perusahaan terkait selama periode (2018-2021). Teknik analisis data yang digunakan dalam penelitian ini yaitu menggunakan Analisis Regresi Linier Berganda, MRA (Moderated Regresion Analysis) dan Uji Beda Paired Sample T-Test. Pengolahan data pada peneltian ini menggunakan aplikasi SPSS (Statistical Product and Service Solution) versi 25. Hasil yang diperoleh dari penelitian ini adalah 1). Volatilitas Arus Kas tidak berpengaruh terhadap Persistensi Laba 2). Akrual berpengaruh positif signifikan terhadap Persistensi Laba 3). Tingkat Hutang mampu memoderasi pengaruh Volatilitas Arus Kas terhadap Persistensi Laba 4). Tingkat Hutang tidak mampu memoderasi pengaruh Akrual terhadap Persistensi Laba 5). Terdapat perbedaan signifikan tingkat Persistensi Laba antara Sebelum dan Selama Pandemi Covid-19. | |||||||||
| Uncontrolled Keywords: | Earning Persistence, Cash Flow Volatility, Accruals, Debt Level, Size Company Persistensi Laba, Volatilitas Arus Kas, Akrual, Tingkat Hutang, Ukuran Perusahaan | |||||||||
| Subjects: | H Social Sciences > HF Commerce H Social Sciences > HF Commerce H Social Sciences > HF Commerce > HF5601 Accounting H Social Sciences > HF Commerce > HF5601 Accounting |
|||||||||
| Divisions: | 05-Fakultas Ekonomi dan Bisnis 05-Fakultas Ekonomi dan Bisnis > 62201-Program Sarjana Akuntansi |
|||||||||
| Depositing User: | Mrs Eka Septiyani | |||||||||
| Date Deposited: | 27 Feb 2024 11:45 | |||||||||
| Last Modified: | 27 Feb 2024 11:45 | |||||||||
| URI: | http://eprints.untirta.ac.id/id/eprint/33510 |
Actions (login required)
 |
View Item |