Jambura Equilibrium Journal
Vol 4, No 1 (2022): Vol 4. No. 1. January 2022

The Determinant Factors of Earnings Persistence

Mia Oktavia (Trisakti School of Management)
Yulius Kurnia Susanto (Trisakti School of Management)

Article Info

Publish Date
15 Jan 2022


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.

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Journal Info





Economics, Econometrics & Finance Social Sciences


The aims fo this journal is to provide a venue for academicians, researchers and practitioners for publishing the original research articles or reviews articles. The scope of the articles published in this journal deal with a broad range of topics, including Ecocnomic Development, Regional ...