Pengaruh systematic risk, operating cash flow dan earnings persistence terhadap future earnings response coefficient dengan moderasi asymmetry information
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Penerbit : FEB - Usakti
Kota Terbit : Jakarta
Tahun Terbit : 2024
Pembimbing 1 : Jakaria
Kata Kunci : future earning response coefficient ; systematic risk ; operating cash flow ; earnings persistence ;
Status : Lengkap
File Repositori
| No. | Nama File | Hal. | Link |
|---|---|---|---|
| 1. | 2024_TA_IKU_025042001003_Halaman-Judul.pdf | 12 | |
| 2. | 2024_TA_IKU_025042001003_Surat-Pernyataan-Revisi-Terakhir.pdf | 1 | |
| 3. | 2024_TA_IKU_025042001003_Surat-Hasil-Similaritas.pdf | 1 | |
| 4. | 2024_TA_IKU_025042001003_Halaman-Pernyataan-Persetujuan-Publikasi-Tugas-Akhir-untuk-Kepentingan-Akademis.pdf | 1 | |
| 5. | 2024_TA_IKU_025042001003_Lembar-Pengesahan.pdf | 6 | |
| 6. | 2024_TA_IKU_025042001003_Pernyataan-Orisinalitas.pdf | 1 | |
| 7. | 2024_TA_IKU_025042001003_Formulir-Persetujuan-Publikasi-Karya-Ilmiah.pdf | 1 | |
| 8. | 2024_TA_IKU_025042001003_Bab-1.pdf | 13 | |
| 9. | 2024_TA_IKU_025042001003_Bab-2.pdf | 26 |
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| 10. | 2024_TA_IKU_025042001003_Bab-3.pdf | 20 |
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| 11. | 2024_TA_IKU_025042001003_Bab-4.pdf | 26 |
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| 12. | 2024_TA_IKU_025042001003_Bab-5.pdf | 6 |
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| 13. | 2024_TA_IKU_025042001003_Daftar-Pustaka.pdf | 7 | |
| 14. | 2024_TA_IKU_025042001003_Lampiran.pdf | 11 |
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T Tujuan penelitian ini adalah untuk menganalisis pengaruh systematic risk, operating cash flow dan earnings persistence terhadap future earnings response coefficient dengan moderasi asymmetry information. Variabel dependen yangdigunakan dalam penelitian ini adalah Future earnings response coefficient dan variabel independen yang digunakan adalah Systematic risk, operating cash flow dan earnings persistence. Variabel moderasi yang digunakan adalah asymmetryinformation. Penelitian dilakukan dengan pendekatan kuantitatif dan data yangdigunakan dalam penelitian ini adalah data sekunder. Sampel yang digunakan padapenelitian ini adalah perusahaan sektor finansial subsektor perbankan yang tercatatdi Bursa Efek Indonesia Periode 2018-2021. Teknik analisis yang digunakan dalampenelitian ini adalah analisis regresi linear berganda dengan data panel. Data panelmerupakan gabungan antara time series yaitu periode 2018-2021 dan cross sectionadalah perusahaan subsektor perbankan dan alat analisis yang digunakan adalahEVIews Versi 23. Hasil penelitian ini menghasilkan temuan Systematic risk terbuktiberpengaruh negatif dan signifikan terhadap future earnings response coefficient,Operating cash flow terbukti berpengaruh positif dan signifikan terhadap futureearnings response coefficient, Earnings persistence terbukti berpengaruh positifdan signifikan terhadap future earnings response coefficient Asymmetryinformation terbukti memperkuat pengaruh systematic risk terhadap future earningsresponse coefficient, Asymmetry information terbukti memperkuat pengaruhOperating cash flow terhadap future earnings response coefficient dan Asymmetryinformation terbukti memperkuat pengaruh Earnings persistence terhadap futureearnings response coefficient
T The purpose of this study was to analyze the effect of systematic risk, operating cash flow and earnings persistence on future earnings response coefficient with moderation of asymmetry information. The dependent variable used in this study isthe future earnings response coefficient and the independent variables used are systematic risk, operating cash flow and earnings persistence. The moderating variable used is asymmetry information. The research is conducted with aquantitative approach and the data used in this research is secondary data. Thesample used in this study is a financial sector company in the banking sub-sectorlisted on the Indonesia Stock Exchange for the 2018-2021 period. The analysistechnique used in this research is multiple linear regression analysis with panel data.Panel data is a combination of time series, namely the 2018-2021 period and crosssection is banking subsector companies and the analytical tool used is EVIewsVersion 23. The results of this study resulted in the findings Systematic risk provedto have a negative and significant effect on future earnings response coefficient,Operating cash flow proved to have a positive and significant effect on futureearnings response coefficient, Earnings persistence proved to have a positive andsignificant effect on future earnings response coefficient Asymmetry informationproved to strengthen the effect of systematic risk on future earnings responsecoefficient, Asymmetry information proved to strengthen the effect of Operatingcash flow on future earnings response coefficient and Asymmetry informationproved to strengthen the effect of Earnings persistence on future earnings responsecoefficien
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