Enrichment : Journal of Management
Vol. 12 No. 5 (2022): December: Management Science And Field

Effect of Sales Volatility and Operating Cash Flow on Earnigs Persistence at PT. Nusantara II Plantation Tanjung Morawa

Indi Fadliah (Universitas Medan Area)
Hasbiana Dalimunthe (Universitas Medan Area)
Linda Lores (Universitas Medan Area)
Desy Astrid Anindya (Universitas Medan Area)



Article Info

Publish Date
22 Nov 2022

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.

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Journal Info

Abbrev

enrichment

Publisher

Subject

Economics, Econometrics & Finance

Description

The Enrichment : Journal of Management offers wide ranging and widespread analysis of all surfaces of management and science. Published two times per year, it delivers a emphasis for universal proficiency in the vital methods, techniques and areas of research; presents a opportunity for its readers ...