Pengaruh Aliran Kas Operasi, Book Tax Differences, Dan Tingkat Hutang Terhadap Persistensi Laba (Studi Pada Perusahaan Manufaktur Subsektor Otomotif Yang Terdaftar Di Bursa Efek Indonesia Tahun 2011-2015)

Sabrina Anindita Putri, Khairunnisa Khairunnisa, Kurnia Kurnia

Abstract

Abstrak Persistensi laba merupakan salah satu komponen dari kualitas laba. Tujuan penelitian ini untuk mengetahui pengaruh variabel aliran kas operasi, book tax differences, dan tingkat hutang baik secara simultan maupun parsial terhadap variabel persistensi laba, serta variabel yang paling dominan pengaruhnya terhadap variabel persistensi laba. Variabel book tax differences diproyeksikan dengan variabel perbedaan temporer akibat dari perbedaan kebijakan akuntansi dan fiskal. Penelitian ini bersifat deskriptif verifikatif yang bersifat kausalitas. Jumlah perusahaan manufaktur subsektor otomotif di BEI selama periode 2011-2015 yang masuk sebagai daftar populasi adalah sebanyak 13 perusahaan, kemudian didapatkan sampel sebanyak 10 perusahaan. Teknik pemilihan sampel menggunakan purposive sampling. Model analisis data dalam penelitian ini menggunakan teknik analisis regresi data panel dengan bantuan software Eviews 8.0. Berdasarkan hasil penelitian ini didapatkan hasil kombinasi ketiga variabel (aliran kas operasi, perbedaan temporer, dan tingkat hutang) dapat mempengaruhi persistensi laba sebesar 35%, sedangkan sisanya dipengaruhi oleh variabel lain diluar penelitian. Hasil penelitian ini juga menunjukan secara simultan AKO, BT, dan TH berpengaruh signifikan terhadap PL. Dari hasil pengujian secara parsial didapatkan hasil bahwa variabel AKO dan TH berpengaruh signifikan positif terhadap PL. Variabel BT tidak berpengaruh terhadap PL.

Kata Kunci: Aliran Kas Operasi, Book Tax Differences, Perbedaan Temporer, Tingkat Hutang, Persistensi Laba. Abstract Earning persistence is a component of Earning quality. The purpose of this research is to determining the effect of variable operating cash flow, book tax differences, and leverage either simultaneously or partially to the variable earning persistence as well as the variable most dominant influence on earning persistence. Book tax differences variable is projected with temporary difference variable because of the differences between accounting and fiscal policy. The type of this research is descriptive verification that is causality. The number of manufacture companies automotive subsector in the Indonesia Stock Exchange (BEI) over the period 2011-2015 were entered as the population was registered are 13 companies, then obtained a sample of 10 companies. The sample selection technique used is purposive sampling. Model analysis of the data in this research is using panel data regression analysis with software Eviews 8.0. Based on the results of this research showed a combination of three variables (operating cash flow, temporary difference, and leverage) can affect the earning persistence 35%, while the rest influenced by other variables outside the research. The results also showed simultaneously OCF, TD, and LE significant effect on EP. From the partial test results showed that the variables OCF and LE positive significant effect on EP. Variable TD did not have any affect on Earning Persistences.

Keywords: Operating Cash Flows, Book Tax Differences, Temporary Differences, Leverage, Earning Persistences.

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