MAIMUNAH, SITI (2020) FAKTOR-FAKTOR YANG MEMPENGARUHI PERSISTENSI LABA DENGAN KEANDALAN AKRUAL SEBAGAI VARIABEL INTERVENING (Studi Kasus pada Perusahaan Industrial yang Terdaftar di Stock Exchange Thailand Tahun 2015-2019). Skripsi thesis, STIE Mandala.

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Abstract

ABSTRACT This study aims to analyze the factors that affect earnings persistence with accrual reliability as an intervening variable at industrial companies that listed on the Stock Exchange Thailand in 2015-2019. The data that used in this research is secondary data. The research method that reseacher used is path analysis with SPSS version 24. Based on data analysis, the conclusion of this study are there is no significant effect of the independent variables (sales volatility, cash flow volatility, good corporate governance, debt level and company size) on accrual reliability. While the independent variable that affects earnings persistence are sales volatility and company size. The results of the path analysis are the accrual reliability variable can be used as an intervening variable of cash flow volatility, good corporate governance, and debt level on earnings persistence. While sales volatility and company size, accrual realibility can not used as intervening variable to earning persistence. Keyword : Sales Volatility, Cash Flow Volatility, Good Corporate Governance, debt level, company size. Earning persistence

Item Type:	Thesis (Skripsi)
Subjects:	H Social Sciences > HG Finance
Divisions:	AKUNTANSI-S1
Depositing User:	Handoko Triharso
Date Deposited:	16 Nov 2021 07:49
Last Modified:	16 Nov 2021 07:49
URI:	http://repo.itsm.ac.id/id/eprint/509

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