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All Journal JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Journal of Education, Humaniora and Social Sciences (JEHSS) Enrichment : Journal of Management Accounting and Business Journal J-CEKI
Linda Lores
Universitas Medan Area
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Health Professions Public Health Social Sciences

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Journal : Enrichment : Journal of Management

 1 
Effect of Sales Volatility and Operating Cash Flow on Earnigs Persistence at PT. Nusantara II Plantation Tanjung Morawa Indi Fadliah; Hasbiana Dalimunthe; Linda Lores; Desy Astrid Anindya
Enrichment : Journal of Management Vol. 12 No. 5 (2022): December: Management Science And Field
Publisher : Institute of Computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (311.483 KB) | DOI: 10.35335/enrichment.v12i5.822

Abstract

This study aims to determine the effect of sales volatility and operating cash flow on earnings persistence at PT. Nusantara II Tanjung Morawa Plantation. The type of research used is the associative method. The sample in this study is a monthly report from 2018 to 2021. The source of data used in this study is secondary data. The data collection technique is documentation with the data analysis technique used in this study is multiple linear regression analysis. The results showed that the sales volatility variable had a positive and significant effect on earnings persistence. operating cash flow variable has a positive and significant effect on earnings persistence. The variables of sales volatility and operating cash flow have a simultaneous effect on earnings persistence at PT. Nusantara II Tanjung Morawa Plantation.
Co-Authors Alfriado Leonard Noprian Dolok Saribu Desy Astrid Anindya Hasbiana Dalimunthe Indi Fadliah Isnainiah Laili Isnaniah LKS Kristina Loryanna Marpaung Retnawati Siregar Saribulan Tambunan Tasya Utami Tizka Bizlanie Warsani Purnama Sari