Determinan Persistensi Laba Pada Perusahaan Consumer Non-Cyclical yang Terdaftar Pada BEI Tahun 2018-2022

Authors

  • Savia Ariesta Ardhana Universitas Wijayakusuma Purwokerto
  • Tjahjani Murdijaningsih Universitas Wijayakusuma Purwokerto
  • Sully Kemala Octisari Universitas Wijayakusuma Purwokerto

Keywords:

Operating Cash Flow Volatility, Operating Cycle, Accrual Size, Company Size and Earnings Persistence

Abstract

This study aims to determine and analyze the volatility of
operating cash flow, operating cycle, and the amount of accruals on
earnings persistence. This type of research is qualitative research.
This study uses secondary data obtained from the official website of
the Indonesia Stock Exchange. The population in this study were 117
companies, while the sample for this study after purposive sampling
method amounted to 36 companies. The analysis method used is
panel data regression analysis with data processing using Eviews 12.
The results of this study found that operating cash flow volatility has
no effect on earnings persistence, the operating cycle has a significant
negative effect on earnings persistence, and the amount of accruals
has no effect on earnings persistence.

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Published

2024-06-14

How to Cite

Ardhana, S. A., Tjahjani Murdijaningsih, & Sully Kemala Octisari. (2024). Determinan Persistensi Laba Pada Perusahaan Consumer Non-Cyclical yang Terdaftar Pada BEI Tahun 2018-2022. Majalah Imiah Manajemen Dan Bisnis, 21(1), 140 - 146. Retrieved from http://mimb.unwiku.ac.id/index.php/mimb/article/view/368