PENGARUH LEVERAGE DAN ARUS KAS OPERASI TERHADAP KUALITAS LABA MELALUI EARNINGS PERSISTENCE

IFFAT FAKHRIYYAH AS'AD, . (2021) PENGARUH LEVERAGE DAN ARUS KAS OPERASI TERHADAP KUALITAS LABA MELALUI EARNINGS PERSISTENCE. Sarjana thesis, UNIVERSITAS NEGERI JAKARTA.

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Abstract

Penelitian ini bertujuan untuk menganalisi pengaruh leverage terhadap earnings persistence, menganalisis pengaruh arus kas operasi terhadap earnings persistence, menganalisis pengaruh earnings persistence terhadap kualitas laba, menganalisis pengaruh leverage terhadap kualitas laba, menganalisis pengaruh arus kas operasi terhadap kualitas laba, menganalisis pengaruh tidak langsung leverage terhadap kualitas laba melalui earnings persistence dan menganalisis pengaruh tidak langsung arus kas operasi terhadap kualitas laba melalui earnings persistence. Penelitian ini menggunakan sampel berupa perusahaan sektor barang konsumsi yang terdaftar di Bursa Efek Indonesia. Teknik pengambilan sampel yang digunakan dalam penelitian ini adalah purposive sampling. Analisis penelitian ini menggunakan aplikasi Smart PLS 3.0 for windows. Kualitas laba sebagai variabel endogen dalam penelitian ini diproksikan dengan earnings response coefficient (ERC). Sedangkan variabel eksogen dalam penelitian ini leverage diproksikan dengan debt-to-asset¬ ratio, variabel arus kas operasi diproksikan dengan volatilitas arus kas operasi dan variabel earnings persistence diproksikan dengan laba sebelum pajak dibagi dengan rata – rata total asset. Hasil yang diperoleh dalam penelitian antara lain, leverage dan arus kas operasi masing masing berpengaruh terhadap earnings persistence, earnings persistence berpengaruh terhadap kualitas laba, leverage dan arus kas operasi tidak berpengaruh secara langsung terhadap kualitas laba. Selain itu ditemukan bahwa leverage dan arus kas operasi berpengaruh secara tidak langsung terhadap kualitas laba melalui earnings persistence. Kata kunci: Kualitas Laba, Leverage, Arus Kas Operasi, Earnings Persistence. The aims of this research is to analyze the influence of leverage on earnings persistence, analyze the influence of operating cash flow to earnings persistence,analyze the influence of earnings persistence on the quality of earnings, analyze the influence of leverage on earnings quality, analyzethe influence of operating cash flow to earnings quality, analyze the indirect influence of leverage on earnings quality through earnings persistence and analyze the indirect influence of operating cash flow on earnings quality through earnings persistence. This research uses a sample of consumer goods sector companies listed on the Indonesia Stock Exchange. The sampling technique used in this study is purposive sampling. The analysis of this research uses the Smart PLS 3.0 application for windows. Earnings quality as an endogenous variable in this research is proxied by the earnings response coefficient (ERC). While the exogenous variable in this research, leverage is proxied using debt-to-asset ratio, the operating cash flow variable is proxied using operating cash flows volatility and the earnings persistence variable proxiedusing profit before tax divided by the average total assets. The results obtained in this research are leverage and operating cash flow partially has influence on earnings persistence, earnings persistence has influence on earnings quality, leverage and operating cash flow partially have no direct influence on earnings quality. Furthermore , it was found that there is an indirect influence between leverage and operating cash flow on earnings quality through earnings persistence. Key Words: Earnings Quality, Leverage, Operating Cash Flow, Earnings Persistence.

Item Type:	Thesis (Sarjana)
Additional Information:	1) Dr. I Gusti Ketut Agung Ulupui, S.E., M.Si, AK, CA ; 2) Tri Hesti Utaminingtyas, SE., M.SA
Subjects:	Ilmu Sosial > Teori Ekonomi Ilmu Sosial > Perdagangan, e-commerce > Akuntansi Ilmu Sosial > Keuangan Manajemen > Manajemen , Business Manajemen > Pendidikan, Riset Penelitian Bisnis Manajemen > Perilaku Konsumen
Divisions:	FE > S1 Akuntansi
Depositing User:	Users 12385 not found.
Date Deposited:	03 Sep 2021 13:57
Last Modified:	03 Sep 2021 13:57
URI:	http://repository.unj.ac.id/id/eprint/19327

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