Pengaruh Accounting Comparability, Environmental Responsibility, Cash Ratio Dan Dividend Yield Terhadap Earnings Persistence

Authors

  • Bagas Avianto Universitas Trisakti, Jakarta
  • Hasnawati Hasnawati Universitas Trisakti, Jakarta

DOI:

https://doi.org/10.59188/jurnalsostech.v2i9.408

Keywords:

Komparabilitas Akuntansi, Rasio Kas, Hasil Dividen, Tanggung Jawab Lingkungan, Kegigihan Penghasilan

Abstract

Penelitian ini bertujuan untuk membuktikan adanya pengaruh komparabilitas akuntansi, tanggung jawab lingkungan, rasio kas, dan dividend yield terhadap kegigihan penghasilan. Populasi dalam penelitian ini adalah perusahaan yang beroperasi di industri terkenal. Penelitian ini menggunakan data sekunder yang diambil dari laporan keuangan di situs resmi masing-masing perusahaan atau dari Website BEI. Sampel dalam penelitian ini diambil dengan teknik purposive sampling yang menghasilkan dua belas perusahaan untuk periode 2016-2020. Studi ini menunjukkan bahwa tanggung jawab lingkungan dan rasio kas memiliki efek positif pada persistensi pendapatan. Studi ini menyiratkan bahwa manajemen perusahaan harus mempertahankan kegigihan pendapatan dengan mempertahankan rasio kas mereka sambil menerapkan tanggung jawab lingkungan secara ketat dalam proses bisnis mereka

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Published

2022-09-15

How to Cite

Avianto, B., & Hasnawati, H. (2022). Pengaruh Accounting Comparability, Environmental Responsibility, Cash Ratio Dan Dividend Yield Terhadap Earnings Persistence. Jurnal Sosial Teknologi, 2(9), 757–764. https://doi.org/10.59188/jurnalsostech.v2i9.408

Issue

Vol. 2 No. 9 (2022): Jurnal Sosial dan Teknologi

Section

Articles

License

Copyright (c) 2022 Bagas Avianto, Hasnawati Hasnawati

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