Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi)
Vol 5 No 2 (2021): Edisi Mei - Agustus 2021

FAKTOR VOLATILITAS ARUS KAS, TINGKAT HUTANG, DAN SIKLUS OPERASI TERHADAP PERSISTENSI LABA PADA PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BEI

Oktarinda Eka Putri Zalzabela (Unknown)
Ceacilia Srimindarti (Unknown)

Article Info

Publish Date
25 Aug 2021

Abstract

This study aimsxto test the factors of cash flow volatility, sales volatility, debt level, and operating cycle against profit persistence at mining companies listed on the Indonesia Stock Exchange in the period 2018 – 2020. The sampling method used is purposive sampling, with the amount of data processed as many as 72 companies. The analisys tool used multiple linear regression. The results of the study showed that cash flow volatility had a significant positive effect on earnings persistence. Meanwhile, debt levels and operating cycles have a significant negative impact on profit persistence.

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Journal Info
Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi)
Website

Abbrev

mea

Publisher

SEKOLAH TINGGI ILMU EKONOMI MUHAMMADIYAH BANDUNG

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

Description

Jurnal Manajemen, Ekonomi dan Akuntansi (MEA) Diterbitkan oleh Lembaga Penelitian & Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi (STIE) Muhammadiyah Bandung dimaksudkan sebagai media informasi dan forum pengkajian bidang ilmu Akuntansi, Manajemen, Bisnis dan Ekonomi. Jurnal ini berisikan ...