Pengaruh volatilitas penjualan, tingkat utang, kepemilikan institusional dan book tax differences terhadap persistensi laba pada perusahaan nikel periode 2017-2022
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File Repositori
Penerbit : FEB - Usakti
Kota Terbit : Jakarta
Tahun Terbit : 2024
Pembimbing 1 : Agustina Suparyati
Kata Kunci : Sales Volatility, Debt Level, Institutional Ownership, Book Tax Differences, Profit Persistence
Status : Lengkap
File Repositori
| No. | Nama File | Hal. | Link |
|---|---|---|---|
| 1. | 2024_TA_IKU_025042001055_Halaman-Judul.pdf | ||
| 2. | 2024_TA_IKU_025042001055_Surat-Pernyataan-Revisi-Terakhir.pdf | 1 | |
| 3. | 2024_TA_IKU_025042001055_Surat-Hasil-Similaritas.pdf | 1 | |
| 4. | 2024_TA_IKU_025042001055_Halaman-Pernyataan-Persetujuan-Publikasi-Tugas-Akhir-untuk-Kepentingan-Akademis.pdf | 1 | |
| 5. | 2024_TA_IKU_025042001055_Lembar-Pengesahan.pdf | 4 | |
| 6. | 2024_TA_IKU_025042001055_Pernyataan-Orisinalitas.pdf | 1 | |
| 7. | 2024_TA_IKU_025042001055_Formulir-Persetujuan-Publikasi-Karya-Ilmiah.pdf | ||
| 8. | 2024_TA_IKU_025042001055_Bab-1.pdf | ||
| 9. | 2024_TA_IKU_025042001055_Bab-2.pdf |
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| 10. | 2024_TA_IKU_025042001055_Bab-3.pdf |
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| 11. | 2024_TA_IKU_025042001055_Bab-4.pdf |
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| 12. | 2024_TA_IKU_025042001055_Bab-5.pdf | ||
| 13. | 2024_TA_IKU_025042001055_Daftar-Pustaka.pdf | ||
| 14. | 2024_TA_IKU_025042001055_Lampiran.pdf |
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P Penelitian ini bertujuan untuk menganalisis pengaruh volatilitas penjualan, tingkat utang, kepemilikan institusional, dan book tax differences terhadap persistensi laba pada perusahaan nikel periode 2017-2022. Penelitian ini menggunakan metode pendekatan kuantitatif. Berdasarkan metode purposive sampling peneliti memperoleh 6 perusahaan sampel perusahaan nikel dengan total data pengamatan sebanyak 36 data. Teknik analisis data yang digunakan dalam penelitian ini adalah analisis regresi data panel dengan bantuan Eviews9. Hasil penelitian ini menunjukkan bahwa secara parsial volatilitas penjualan dan kepemilikan institusional berpengaruh positif terhadap persistensi laba sedangkan tingkat utang dan book tax differences tidak berpengaruh terhadap persistensi laba. Hasil penelitian secara simultan variable volatilitas penjualan, tingkat utang, kepemilikan institusional berpengaruh dan book tax differences berpengaruh terhadap persistensi laba.
T This research aims to analyze the effect of sales volatility, debt levels, institutional ownership, and book tax differences on profit persistence in nickel companies for the 2017-2022 period. This study uses a quantitative approach method. Based on the purposive sampling method, the researcher obtained 6 sample nickel companies with a total of 36 observation data. The data analysis technique used in this study is panel data regression analysis with the help of Eviews9. The results of this study show that partially, the volatility of sales and institutional ownership has a positive effect on profit persistence while the level of debt and book tax differences have no effect on profit persistence. The results of the study simultaneously showed that the variables of sales volatility, debt level, institutional ownership and book tax differences had an effect on profit persistence.
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