Volatilitas Arus Kas, Likuiditas, dan Volatilitas Penjualan sebagai Determinan Persitensi Laba

Andriani, Melling (2019) Volatilitas Arus Kas, Likuiditas, dan Volatilitas Penjualan sebagai Determinan Persitensi Laba. Ringkasan Skripsi thesis, STIE YKPN.

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Abstract

Earning persistence is a component of earning Quality. This study aimed to analyze the influence of cash flow volatility, liquidity, and sales volatility on earnings persistence. The population of this research is a manufacturing companies listed in Indonesia Stock Exchange (BEI) during periode 2014-2017. Total of 60 companies used as a samples by using purposive sampling technique, The analytical method used is multiple linear regression analysis with SPSS tool. The test results showed that cash flow volatility, liquidity, and sales volatility have positive significant effect on earnings persistence.

Item Type: Thesis (Ringkasan Skripsi)
Additional Information: Skripsi dapat dibaca di Perpustakaan dengan call number AND v 6530/2019
Uncontrolled Keywords: cash flow volatility, liquidity sales volatility, earnings persistence
Divisions: Program Sarjana > Ringkasan Skripsi Akuntansi
Depositing User: Pustakawan STIE YKPN
Date Deposited: 08 Oct 2019 00:53
Last Modified: 08 Oct 2019 00:53
URI: http://repository.stieykpn.ac.id/id/eprint/641

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