Persistensi Laba Dimediasi Corporate Social Responsibility Pada Perusahaan Manufaktur Sektor Insustri Konsumsi Makanan Dan Minuman Di Bursa Efek Indonesia

Abstract

ABSTRACT

This research is aimed to examine andfind out empirical evidence o f the influence o f Cash Flow Volatility, Sales Volatility, Leverage, Firm size, Corporate Social Responsibility (CSR) on earnings persistence and the influence o f Cash Flow Volatility, Sales Volatility, Leverage, Firm size on earnings persistence when mediated by Corporate Social Responsibility (CSR) in manufacturing companies consumer goods industry sectors food and beverages listed on the Indonesia Stock Exchange period 2011-2015. The sampling method used is purposive sampling, of the population of in manufacturing companies consumer goods industry sectors food and beverages  that exist, would have taken some samples were selected based on certain criteria. Data were tested by means of the classic assumption by using multiple regression analysis techniques (multiple regression) using SPSS 22 for windows. The results show that Cash Flow Volatility, Sales Volatility, Firm size, Corporate Social Responsibility (CSR)  partially have no influence significant  on Earning persistence. Leverage has  significant effect to earnings persistence. Cash Flow Volatility on earnings persistence when mediated by Corporate Social Responsibility (CSR) have significant effect. Sales Volatility, Firm size, Leverage on earnings persistence  when mediated by Corporate Social Responsibility (CSR) have not significant effect. The tests are based on a confidence level of 95%, and an error rate of 5%.

ABSTRAK

Penelitian ini bertujuan untuk menguji dan mengisi bukti empiris pengaruh Volatilitas Arus Kas, Volatilitas Penjualan, Leverage, Ukuran Perusahaan, Tanggung Jawab Sosial Perusahaan (CSR) terhadap persistensi laba dan pengaruh Volatilitas Arus Kas, Volatilitas Penjualan, Leverage, Perusahaan ukuran pada persistensi pendapatan ketika dimediasi oleh Corporate Social Responsibility (CSR) di perusahaan manufaktur sektor industri barang konsumsi makanan dan minuman yang terdaftar di Bursa Efek Indonesia periode 2011-2015. Metode pengambilan sampel yang digunakan adalah purposive sampling, dari populasi perusahaan manufaktur sektor industri barang konsumsi makanan dan minuman yang ada, pasti diambil beberapa sampel yang dipilih berdasarkan kriteria tertentu. Data diuji dengan menggunakan asumsi klasik dengan menggunakan teknik analisis regresi berganda (multiple regression) menggunakan SPSS 22 for windows. Hasil penelitian menunjukkan bahwa Volatilitas Arus Kas, Volatilitas Penjualan, ukuran Perusahaan, Corporate Social Responsibility (CSR) secara parsial tidak memiliki pengaruh yang signifikan terhadap Earning Persistence. Leverage berpengaruh signifikan terhadap persistensi laba. Volatilitas Arus Kas terhadap persistensi laba ketika dimediasi oleh Corporate Social Responsibility (CSR) memiliki pengaruh yang signifikan. Volatilitas Penjualan, ukuran Perusahaan, Leverage pada persistensi laba ketika dimediasi oleh Corporate Social Responsibility (CSR) tidak memiliki pengaruh yang signifikan. Tes didasarkan pada tingkat kepercayaan 95%, dan tingkat kesalahan 5%.

JEL Classification: Q56, M41