Pengaruh Arus Kas Operasi dan Laba Fiskal Terhadap Persistensi Laba pada PT. Waskita Karya (Persero) Tbk Medan

Abstract

The purpose of this study was to obtain concrete evidence of the effect of operating cash flow and fiscal profit on earnings persistence at PT Waskita Karya (Persero) Tbk Medan. This type of research is an associative method. The sample used in this study is the 2012 Financial Statements to 2018. The data source used in this study is secondary data. Data analysis technique used in this research is multiple linear regression analysis with IBM SPSS version 21. The data source used in this study is secondary data. The data analysis technique used in the study is multiple linear regression analysis with IBM SPSS version 21. The results showed that the operating cash flow variable had no significant effect on earnings persistence, this was indicated by the t value of 0.438 and the significance of 0.665. The variable of fiscal profit has a significant effect on earnings persistence, this is indicated by the value of t 4.094 and the significance of 0.000. And together operating cash flow variables and fiscal profit have a significant effect on earnings persistence with t value of 10.206 and significance of 0.001.