PENGARUH KEANDALAN AKRUAL DAN TINGKAT UTANG TERHADAP PERSISTENSI LABA (Studi Empiris Perusahaan Manufkatur yang Terdaftar di Bei Tahun 2011-2015 )
Abstract
This study aims to describe the influence of the reliability of the accrual and the level of debt against earning persistence. The population in this research is the manufacturing companies listed on BEI 2011-2015 an amount of 146 companies. As many as 65 companies serve as sample by using purposive sampling technique. Methods of analysis used was multiple linear regresion analysis with SPSS tools.
The result of this research showed variabel reliability of accrual have no effect against earning persistence and level of debt a negative effect against the earning persistence.
Keyword: reliability of the accrual, level of debt and earning persistence.
Thisstudyaimstodescribe the influence ofthe reliability ofthe accrualandthe levelof debt against earning persistence. The population in this research is the manufacturing companieslistedonBEI2011-2015anamountof146companies.Asmanyas65companies serve assample by usingpurposive samplingtechnique. Methodsofanalysisused wasmultiple linear regresion analysis with SPSS tools.
Theresultofthis researchshowedvariabelreliabilityofaccrualhavenoeffectagainst earning persistenceand level ofdebt a negative effect against the earning persistence.
Keyword: reliabilityof theaccrual, level of debt and earning persistence.
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