Jurnal Paradigma Akuntansi
Vol 2, No 4 (2020): Oktober 2020

FAKTOR - FAKTOR YANG MEMPENGARUHI PERSISTENSI LABA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI

Erra Mariski, Liana Susanto (Fakultas Ekonomi dan Bisnis Universitas Tarumanagara Jakarta)

Article Info

Publish Date
26 Sep 2020

Abstract

The purpose of this research is to obtain empirical evidence about the effects of accruals, operating cash flows, leverage, and firm size on earnings persistence in manufacturing industries listed in Indonesian Stock Exchange during the periode of 2015-2017. This research used 61 samples from selected manufacturing companies with purposive sampling method. The data in this research were calculated with Microsoft Office 365 software and processed with Eviews 9.0. The results obtained in this research show that accruals, operating cash flows, and firm size have a significant effect on earnings persistence, while leverage has insignificant effect on earnings persistence.

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Journal Info
Jurnal Paradigma Akuntansi
Website

Abbrev

jpa

Publisher

Universitas Tarumanagara

Subject

Economics, Econometrics & Finance Social Sciences

Description

Jurnal Paradigma Akuntansi merupakan jurnal yang mempublikasi artikel-artikel yang dibuat oleh Mahasiswa/i Jurusan Akuntansi Fakultas Ekonomi dan Bisnis, Universitas Tarumanagara. Jurnal ini mempublikasikan artikel-artikel di lingkup bidang akuntansi dasar, perpajakan, auditing, akuntansi keuangan ...