?url_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Adc&rft.title=ANALISIS+FAKTOR-FAKTOR+YANG+MEMPENGARUHI+PERSISTENSI%0D%0ALABA%0D%0A(Studi+Empiris+pada+Perusahaan+BUMN+Go+Public+yang+Terdaftar+di+BEI%0D%0ATahun+2007-2016)&rft.creator=INDAH+KARTIKA+PERMATA+SARI+%2C+1311031048&rft.subject=HB+Economic+Theory&rft.description=Penelitian+ini+dilakukan+dengan+tujuan+untuk+menguji+pengaruh+arus+kas+operasi%2C%0D%0Abook-tax+difference+dan+tingkat+hutang+perusahaan+terhadap+persistensi%0D%0Alaba.Populasi+dalam+penelitian+ini+adalah+perusahaan+BUMN+go+public+yang%0D%0Aterdaftar+di+Bursa+Efek+Indonesia+pada+periode+2007%E2%88%922016.+Jumlah+sampel%0D%0Apenelitian+adalah+14+sampel+yang+diperoleh+melalui+metode+purposive+sampling.%0D%0ASumber+data+diperoleh+dari+laporan+keuangan+dan+laporan+tahunan+perusahaan%0D%0ABUMN+go+publicyang+terdaftar+di+Bursa+Efek+Indonesia+tahun+2007-2016.%0D%0AMetode+analisis+data+menggunakan+analisis+linier+berganda+dengan+aplikasi%0D%0Asoftware+SPSS+22.%0D%0ABerdasarkan+hasil+uji+linier+berganda+hipotesis+pertama+menyatakan+bahwa+arus%0D%0Akas+operasi+berpengaruh+positif+dan+signifikan+terhadap+persistensi+laba%2C+hipotesis%0D%0Akedua+book-tax+difference+tidak+berpengaruh+terhadap+persistensi+laba%2C+dan%0D%0Ahipotesis+ketiga+tingkat+hutang+berpengaruh+negatif+signifikan+terhadap+persistensi%0D%0Alaba.%0D%0AKata+kunci%3AArus+Kas+Operasi%2C+Book-tax+Difference%2C+Tingkat+Hutang%2C+dan%0D%0APersistensi+Laba.%0D%0A%0D%0Aabstract%0D%0A%0D%0AThis+study+was+conducted+with+the+aim+to+examine+the+effect+of+operating+cash%0D%0Aflow%2C+book-tax+difference+and+the+level+of+corporatedebt+to+earnings+persistance.%0D%0APopulation+in+this+research+is+state-owned+company+go+public+listed+in+BEI+in%0D%0Aperiod+2007-2016.+The+number+of+research+samples+are+14+companies+obtained%0D%0Athrough+purposive+sampling+method.+Source+of+data+obtained+from+the+financial%0D%0Astatements+and+annual+reports+of+state-owned+enterprises+go+public+listed+on+the%0D%0AStock+Exchange+2007-2016.+Data+analysis+using+multiple+linear+regression%0D%0Aanalysiswith+software+application+SPSS+22.%0D%0ABased+on+the+results+of+multiple+linear+test%2C+the+first+hypothesis+states+that%0D%0Aoperating+cash+flow+has+positive+and+significant+effect+to+earnings+persistance%2C+the%0D%0Asecond+hypothesis+of+book-tax+difference+has+no+effect+to+earnings+persistance%2C%0D%0Aand+the+third+hypothesis+of+debt+level+has+a+significant+negative+effect+to+earnings%0D%0Apersistance.%0D%0AKeywords%3A+Operating+Cash+Flow%2C+Book-tax+Difference%2C+Debt+Level%2C+and%0D%0AEarnings+Persistance.&rft.publisher=FAKULTAS+EKONOMI+DAN+BISNIS+&rft.date=2018-01-23&rft.type=Skripsi&rft.type=NonPeerReviewed&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F30317%2F1%2FABSTRACT%2520%2528ABSTRAK%2529.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F30317%2F19%2FSKRIPSI%2520FULL.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F30317%2F20%2FSKRIPSI%2520TANPA%2520BAB%2520PEMBAHASAN.pdf&rft.identifier=++INDAH+KARTIKA+PERMATA+SARI+%2C+1311031048++(2018)+ANALISIS+FAKTOR-FAKTOR+YANG+MEMPENGARUHI+PERSISTENSI+LABA+(Studi+Empiris+pada+Perusahaan+BUMN+Go+Public+yang+Terdaftar+di+BEI+Tahun+2007-2016).++FAKULTAS+EKONOMI+DAN+BISNIS+%2C+UNIVERSITAS+LAMPUNG.+++++&rft.relation=http%3A%2F%2Fdigilib.unila.ac.id%2F30317%2F