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)

Authors

  • Linawati Linawati Universitas Pamulang

DOI:

https://doi.org/10.32493/keberlanjutan.v2i2.y2017.p678-703

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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Published

2018-01-23

How to Cite

Linawati, L. (2018). 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). Keberlanjutan : Jurnal Manajemen Dan Jurnal Akuntansi, 2(2), 678–703. https://doi.org/10.32493/keberlanjutan.v2i2.y2017.p678-703

Issue

Vol. 2 No. 2 (2017): Keberlanjutan

Section

Articles

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