PENGARUH PERSISTENSI LABA TERHADAP KINERJA
PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR
DI BURSA EFEK INDONESIA TAHUN 2004-2010
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Institusion
Sekolah Tinggi Ilmu Ekonomi Perbanas Surabaya
Author
LAILY A.H, WINDARTI
Subject
657.042 - FINANCIAL ACCOUNTING
Datestamp
2017-05-15 09:43:41
Abstract :
Good earnings quality reflects the good condition of the company, in which the persistence of earnings is sustainable profits or sustainable for a long period. This study aims to empirically examine the effect of earning persistence on the performance of manufacturing companies in IDX. The variable used the persistence of earnings as an independent variable. And the dependent variable is company performance measured by Tobin?s Q as a measure of market performance and ROA as a measure of performance of the company?s operational performance. The research also use the control variable, Growth and Size. The samples are manufacturing companies listed on IDX for seven years in 2004-2010. Statistik test used in quantitative research is One Way Anova (The Analysis of Variance), and cross tab to descriptive analysis. The main statistical test in this research using multiple linear regression. The result of study there was influence earning persistence toward company performance both company performance as measured by ROA and Tobin?s Q. The results of the regression test earning persistence toward company performance with ROA and Toin;s Q have a significant, but variable control with regression eqution earning persistence toward ROA and Tobin?s Q, Growth and Size the significant has no effect on the performance company Keywords: Earning Persistence, ROA, Tobin?s Q
Good earnings quality reflects the good condition of the company, in which the persistence of earnings is sustainable profits or sustainable for a long period. This study aims to empirically examine the effect of earning persistence on the performance of manufacturing companies in IDX. The variable used the persistence of earnings as an independent variable. And the dependent variable is company performance measured by Tobin?s Q as a measure of market performance and ROA as a measure of performance of the company?s operational performance. The research also use the control variable, Growth and Size. The samples are manufacturing companies listed on IDX for seven years in 2004-2010. Statistik test used in quantitative research is One Way Anova (The Analysis of Variance), and cross tab to descriptive analysis. The main statistical test in this research using multiple linear regression. The result of study there was influence earning persistence toward company performance both company performance as measured by ROA and Tobin?s Q. The results of the regression test earning persistence toward company performance with ROA and Toin;s Q have a significant, but variable control with regression eqution earning persistence toward ROA and Tobin?s Q, Growth and Size the significant has no effect on the performance company Keywords: Earning Persistence, ROA, Tobin?s Q
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