PENGARUH LABA AKUNTANSI, LABA FISKAL DAN KOMPONAN AKRUAL DENGAN ALIRAN KAS SEBAGAI VARIABEL MODERATING PADA PERUSAHAAN MANUFAKTUR SEKTOR INDUSTRI BARANG KONSUMSI YANG TERDAFTAR PADA BEI TAHUN 2013-2016

Abstract

Gaining profits or profits is the main goal of a company. Not only thinking about profits
but companies also have to think about good working capital turnover so that the company can
operate more efficiently and protect the company from the working capital crisis. This research
aims to determine the effect of accounting earnings, fiscal earnings and accrual components on
earnings persistence and added a moderating variable, namely cash flow.
The population in this study is a consumer goods manufacturing sector of 36 companies. The
number of samples using purposive sampling method with a sample of 29 companies. Of the 29
samples, the total sample was 116 years 116. Analysis techniques used Moderated Regression
Analysis.
The results show the effect of accounting earnings, fiscal earnings and accrual
components have a significant positive effect on earnings persistence. Cash flow acts as
moderating, strengthening / weakening the relationship between dependent variables and
independent variables.
It is better for the company to improve the performance of managing the business to gain profit.
The better the company manages its business, the higher the stock price, so it can increase
profit changes.
Keywords: Accounting Profit, Fiscal Profit, Accrual Components, Flow and Persistence of
Profit.