Jurnal Akuntansi AKUNESA
Vol 7, No 3 (2019): AKUNESA (MEI 2019)

PENGARUH VOLATILITAS ARUS KAS DAN KEPEMILIKAN MANAJERIAL TERHADAP PERSISTENSI LABA

DEWI HASTUTININGTYAS, PRASETYANA (Unknown)
WURYANI, ENI (Unknown)

Article Info

Publish Date
13 Aug 2019

Abstract

This study aimed to know the effect of cash flow volatility and managerial ownership on earnings persistence. The population used is a manufacturing company listed on the Indonesia Stock Exchange. Based on quantitative research methods with a purposive sampling technique, there are 25 companies become a research sample during period 2014-2017. Data analysis method used is multiple linear regression. The results of this research showed that cash flow volatility has no effect on earnings persistence, while the managerial ownership has a positive effect on earnings persistence. Keywords: Cash Flow Volatility, Managerial Ownership, and Earnings Persistence.

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Journal Info
Jurnal Akuntansi AKUNESA
Website

Abbrev

jurnal-akuntansi

Publisher

Universitas Negeri Surabaya

Subject

Economics, Econometrics & Finance

Description

Jurnal Akuntansi, terbitan ini berisi artikel bidang ilmu Umum yang diterbitkan secara berkala 4 bulanan. ...