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This Author published in this journals
All Journal Jambura Equilibrium Journal
Mia Oktavia
Trisakti School of Management
Economics, Econometrics & Finance Social Sciences

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The Determinant Factors of Earnings Persistence Mia Oktavia; Yulius Kurnia Susanto
Jambura Equilibrium Journal Vol 4, No 1 (2022): Vol 4. No. 1. January 2022
Publisher : Gorontalo State University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37479/jej.v4i1.13087

Abstract

The purpose of this research is to provide empirical evidence about the effect of operating cash flow, sales volatility, cash flow volatility, operating cycle, and book tax difference on earnings persistence. The company used in this research is manufacturing company listed in Indonesia Stock Exchange (IDX) from 2016 until 2020. Samples of this research were selected based on the purposive sampling method and resulted in 43 companies, therefore the data used for this research amounting to 215 data. The data obtained from these samples were analyzed using multiple regression method. The result of this research show that operating cycle have influence on earnings persistence. While operating cash flow, sales volatility, cash flow volatility, and book tax difference have no influence on earnings persistence.
Co-Authors Yulius Kurnia Susanto