Juliana, Nina (2024) DETERMINAN PERSISTENSI LABA PADA INDUSTRI YANG RENTAN TERHADAP MASALAH LINGKUNGAN DI INDONESIA TAHUN 2019 - 2022. S1 thesis, UNIVERSITAS SULTAN AGENG TIRTAYASA.
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Abstract
The purpose of this study was to determine the effect of cash flow volatility, the amount of accruals, and the level of debt on earnings persistence in industries that are vulnerable to environmental problems listed on the Indonesia Stock Exchange for the period 2019 - 2022. This research method uses associative quantitative methods using secondary data. Determination of the sample using purposive sampling technique with a total of 42 companies / industries that are vulnerable to environmental problems listed on the IDX (Indonesia Stock Exchange) in 2019 - 2022. Based on the results of this research data analysis, it is known that the Adjusted R Square (R2) value is 0.097, which means that 9.7% of the cash flow volatility variable, the amount of accruals and the level of debt can affect the earnings persistence variable. While the remaining 90.3% is influenced by other variables that are not included in this study. The results of hypothesis testing show that cash flow volatility and accrual amount have no effect on earnings persistence, and the level of debt has a negative and significant effect on earnings persistence.
| Item Type: | Thesis (S1) | ||||||
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| Additional Information: | Tujuan penelitian ini untuk mengetahui pengaruh volatilitas arus kas, besaran akrual, dan tingkat utang terhadap persistensi laba pada industri yang rentan terhadap masalah lingkungan yang terdaftar di Bursa Efek Indonesia periode 2019 - 2022. Metode penelitian ini menggunakan metode kuantitatif asosiatif dengan menggunakan data sekunder. Penentuan sampel menggunakan teknik purposive sampling dengan total 42 perusahaan / industri yang rentan terhadap masalah lingkungan yang terdaftar di BEI (Bursa Efek Indonesia) tahun 2019 – 2022. Analisis data penelitian ini menggunakan analisis Regresi Linier Berganda dengan dibantu program IBM SPSS 22. Berdasarkan hasil analisis data penelitian ini, diketahui nilai Adjusted R Square (R2) sebesar 0,097 yang berarti sebesar 9,7 % variabel volatilitas arus kas, besaran akrual dan tingkat utang dapat mempengaruhi variabel persistensi laba. Sedangkan sisanya sebesar 90,3 % dipengaruhi oleh variabel lain yang tidak diikut sertakan dalam penelitian ini. Hasil pengujian hipotesis, menunjukkan bahwa volatilitas arus kas dan besaran akrual tidak berpengaruh terhadap persistensi laba, dan tingkat utang berpengaruh negatif dan signifikan terhadap persistensi laba. | ||||||
| Uncontrolled Keywords: | Cash Flow Volatility, Accrual Size, Debt Level, Earnings Persistence Volatilitas Arus Kas, Besaran Akrual, Tingkat Utang, Persistensi Laba | ||||||
| Subjects: | H Social Sciences > HG Finance | ||||||
| Divisions: | 05-Fakultas Ekonomi dan Bisnis 05-Fakultas Ekonomi dan Bisnis > 62201-Program Sarjana Akuntansi |
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| Depositing User: | Ms Nina Juliana | ||||||
| Date Deposited: | 12 Aug 2024 15:13 | ||||||
| Last Modified: | 12 Aug 2024 15:13 | ||||||
| URI: | http://eprints.untirta.ac.id/id/eprint/39649 |
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