Articles

Found 1 Documents
Search
Journal : Keberlanjutan : Jurnal Manajemen dan Jurnal Akuntansi

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) Linawati, Linawati
Keberlanjutan : Jurnal Manajemen dan Jurnal Akuntansi Vol 2, No 2 (2017): Keberlanjutan
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (442.867 KB) | DOI: 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
Co-Authors Abd Hamid Agus Sukerta, Agus Andy Kurniawan, Andy andyka, made Anggreni, Ni Komang Ayu Sri Annisa Annisa Ardiansiah, Ardiansiah Ariana, Anak Agung Gede Bagus Aryawan, Made Badrus Zaman Bakri Bakri Bayu Dibawan, I Made Budi Antara, Gde Made Dasa Ismaimuza Devi, Ayu Sri Puspita Dewi Wirastuti, Ni Made Ary Esta Evie Awuy Fitrianti Fitrianti, Fitrianti Gde Sukadarmika Gede Sukadarmika Gerson Feoh, Gerson Giriantari, I.A.Dwi Giriantari, Ida Ayu Gunawan, Arby Virto Hairiyah, Hairiyah Hermawati Hermawati, Hermawati I G.A.K. Warmayana, I G.A.K. I G.M.W. Meindra Sidemen, I G.M.W. Meindra I Gede Putu Wirawan I Gusti Made Arya Sasmita, I Gusti Made I K A Riki Gunawan, I K A Riki I K. A. Riki Gunawan, I K. A. Riki I ketut Gede Darma Putra I Made Oka Widyantara I Made Suartika I Nyoman Murdiana I.A.D Giriantari, I.A.D I.M.O, Widyantara IGP. Agus Aries Pratama, IGP. Agus IM. O. Widyantara, IM. O. Jaeng, Maxinus Junivan, Junivan Kartono, Rano Kumbara, Cokis Ratih Kurnianti, Sri Kurniawanti, Indah Dwi Laksmidewi, Aniek Lestari, Sayu Ketut Febri Made Sudarma Marinus B. Tandiayuk Marinus Barra Tandiayuk Matoneng, Rosdiana Melati, IGA Sri Mertasana, I. P. A. Mertasana, P.A. Muh. Rizal Musdalifa Musdalifa MUSTAMIN IDRIS N Paramaita, N N.M.A.E.D. WIRASTUTI, N.M.A.E.D. Nahdataeni S, Inti Ngurah Indra ER Ngurah Indra Erawan Ni Gusti Ayu Dewi Paramita Arisandi, Ni Gusti Ayu Ni Made Ary Esta Dewi Wirastuti NMAE Dewi Wirastuti NMAED Wirastuti Nurlita, Nurlita Nurul Huda Nyoman Gunantara Nyoman Putra Sastra Nyoman Wendy Saputra Oka Widyantara, I Made Pathuddin, Pathuddin Pradnyana Jaya, Putu Agus Pranandito, Dimas Pratama, I Putu Arie Pratama, Pratama Puji Astuti Putra Adi Wibowo Qitra Sandi Rahardian, Rifky Lana Rantelino, Yuliyanti Riawanto Tambun, Riawanto Ridho Yurham Riski, Riska Rizal, Muh Rizal, Muh Rukmi Sari Hartati Rusdiana, Komang Ery Ruslan, Haryati Saputra, Komang Oka SB, Sigit Wisnu Sedana, Pande Mastra Siahaan, Edita Revine Solikah, Mar’atus Solikah, Mar’atus Sondi, Dwiyanto Suarimbawa, I Made Rai Subrata, Komang Kompyang Agus Sudarman Sudarman Sudarman, Asa Arya Suhardi Suhardi Sukayasa Sukayasa Suryani, Luh Ika Dhivtyasari Suryani, Putu Sri Merta Toangi, Dina Fitriana Ulfiani, Ulfiani Usman H.B, Usman H.B Utama Yasa, I Gusti Made Meri W. Setiawan, W. Warina, Elda Wenas, Irene Christina Widiawati, Hestin Sri Widyadi Setiawan Widyantara, I. M. O. Widyantara, I.M.O. Wiharta, D.M. Winaya, Alit Wirastutia, N.M.A.E.D. Wisnu, Sigit Yoga Divayana, Yoga Yulendasari, Rika Zulkifli N Zulkifli N, Zulkifli N