Pengaruh Ukuran Perusahaan, Leverage, Fee Audit, Arus Kas, dan Perbedaan Laba Akuntansi dan Laba Fiskal Terhadap Persistensi Laba (studi Pada Perusahaan Sektor Hotel dan Pariwisata Yang Terdaftar Di BEI Tahun 2016-2019)

Aini, Novia Asti (2023) Pengaruh Ukuran Perusahaan, Leverage, Fee Audit, Arus Kas, dan Perbedaan Laba Akuntansi dan Laba Fiskal Terhadap Persistensi Laba (studi Pada Perusahaan Sektor Hotel dan Pariwisata Yang Terdaftar Di BEI Tahun 2016-2019). Other thesis, Universitas Islam Riau.

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Abstract

The purpose of this study is to determine and analyze the effect of firm size, debt levels, audit fees, cash flow and differences in accounting profit and tax profit on earnings persistence. The population in this study involved all hotel and tourism companies listed on the Indonesia Stock Exchange for the 2016-2019 period. The sampling technique used in this study was purposive sampling, based on existing criteria, 12 companies that met the sample criteria were obtained. Data analysis using multiple linear regression method. Based on the results of the study, the following variables: company size, debt levels and cash flows have no effect on the persistence of company profits in hotels and tourism listed on the Indonesia Stock Exchange. Meanwhile, audit fees and differences in accounting profit and tax profit have a negative effect on profit persistence in hotel and tourism companies listed on the Indonesia Stock Exchange.

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