Pengaruh accounting comparability, environmental responsibility, cash ratio dan dividend yield terhadap earnings persistence

DETAIL KOLEKSI

Pengaruh accounting comparability, environmental responsibility, cash ratio dan dividend yield terhadap earnings persistence

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Oleh : Bagas Avianto

Info Katalog

Nomor Panggil : 023002018035

Penerbit : FEB - Usakti

Kota Terbit : Jakarta

Tahun Terbit : 2022

Pembimbing 1 : Hasnawati

Subyek : Accounting;Sustainable development - Economic aspects

Kata Kunci : accounting comparability, cash ratio, dividend yield, earnings persistence, environmental responsibi

Status Posting : Published

Status : Lengkap

File Repositori

No.	Nama File	Hal.
1.	2022_TA_SAK_023002018035_Halaman-Judul.pdf	14
2.	2022_TA_SAK_023002018035_Lembar-Pengesahan.pdf	6
3.	2022_TA_SAK_023002018035_Bab-1-Pendahuluan.pdf	12
4.	2022_TA_SAK_023002018035_Bab-2-Tinjauan-Pustaka.pdf	22
5.	2022_TA_SAK_023002018035_Bab-3-Metodologi-Penelitian.pdf	18
6.	2022_TA_SAK_023002018035_Bab-4-Analisis-dan-Pembahasan.pdf	27
7.	2022_TA_SAK_023002018035_Bab-5-Kesimpulan.pdf	3
8.	2022_TA_SAK_023002018035_Daftar-Pustaka.pdf	5
9.	2022_TA_SAK_023002018035_Lampiran.pdf	15

Abstrak
Abstract

P Penelitian ini bertujuan membuktikan adanya pengaruh accountingcomparability, environmental responsibility, cash ratio, dan dividend yield, terhadapearning persistence. Populasi data yang digunakan adalah perusahaan yang termasukdalam sektor industri high profile dengan jenis data penelitian sekunder bersumberdari laporan keuangan perusahaan yang termuat dalam situs resmi perusahaan dan situsBEI. Sampel penelitian diambil dengan metode purposive sampling yangmenghasilkan sampel berupa dua belas perusahaan dalam periode 2016-2020. Modelregresi yang digunakan dalam penelitian adalah model regresi data panel dan diolahmenggunakan aplikasi Eviews 9. Berdasarkan hasil penelitian menunjukkan bahwasecara parsial environmental responsibility dan cash ratio berpengaruh positif dansignifikan terhadap tingkat earnings persistence dan semua variabel independen secarasimultan berpengaruh terhadap variabel dependen

T This research aims to prove there is effect of accounting comparability,environmental responsibility, cash ratio, and dividend yield on earning persistence.Data population in this research is companies that operating in high profile industrywith using secondary data that taken from financial statement in official websites ofeach company or from BEIâ€™s website. Data sample in this study taken with purposivesampling method that resulted with twelve companies for period 2016-2020. This studyuses data panel regression and processed using EViews 9. Based on the result of thisresearch, writer found out that environmental responsibility and cash ratios haspositive effect on earnings persistence and all independent variables simultaneouslyhave effect on earnings persistence.