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All Journal Krisna: Kumpulan Riset Akuntansi Jurnal Akuntansi dan Keuangan Jurnal Akuntansi dan Pajak Journal of Economic, Bussines and Accounting (COSTING) Jesya (Jurnal Ekonomi dan Ekonomi Syariah) International Journal of Public Budgeting, Accounting and Finance Jurnal Administrasi dan Manajemen Management Studies and Entrepreneurship Journal (MSEJ) Enrichment : Journal of Management JRAK (Jurnal Riset Akuntansi dan Bisnis) (e-Journal) Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) International Journal of Economics (IJEC)
Latersia Br Gurusinga
Sekolah Tinggi Manajemen Bisnis Multi Sarana Manajemen Administrasi & Rekayasa Teknologi
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Journal : Krisna: Kumpulan Riset Akuntansi

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ANALISIS PENGARUH TINGKAT HUTANG, ARUS KAS OPERASI DAN VOLATILITAS PENJUALAN TERHADAP PERSISTENSI LABA Yunita Gunawan; Latersia Br Gurusinga
KRISNA: Kumpulan Riset Akuntansi Vol. 14 No. 1 (2022): KRISNA: Kumpulan Riset Akuntansi
Publisher : Faculty of Economics and Business, Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/kr.14.1.2022.114-122

Abstract

Profit persistence can simply be interpreted as the possibility that a company's profit level will repeat itself in the future. This study aims to determine whether the level of debt, operating cash flow and sales volatility on earnings persistence in property and real estate companies listed on the Indonesia Stock Exchange for the 2017-2020 period. The method of collecting data is by studying documentation obtained from secondary data in the form of financial reports downloaded from the IDX website. The population of property and real estate companies consists of 64 companies, the technique of determining the sample is using purposive sampling obtained a sample that meets the criteria for this study as many as 29 companies. The data analysis technique used is multiple linear regression analysis using SPSS version 25. The results of the test data show that the level of debt has a significant negative effect on earnings persistence, and operating cash flow and sales volatility have a positive effect on earnings persistence. level of debt, operating cash flow and sales volatility have a significant effect on earnings persistence. Suggestions for further researchers are to add other independent variables such as market characteristics, operating cycle and book tax difference or may also add a moderating variable Good Corporate Governance.
Co-Authors Alvan Juniardi Marpaung Anastasia Tetriani Desfina Tristan Elisa Elisa Fitri Handayani Hernawaty Manalu Marvin Marvin Monica Halim Natasya Lovett Michelle Natasya Lovett Michelle Pita karni Zendrato Robin Robin Stevani Talita Talita Thevanni Tri Puspita Sari Vanny Vanny William Sugiato Willy Chandra Yunita Gunawan