Pengaruh Volatilitas Arus Kas, Besaran Akrual Volatilitas Penjualan Terhadap Persistensi Laba (Studi Empiris pada Perusahaan yang Terdaftar di Indeks LQ45 Bursa Efek Indonesia Tahun 2009-2012)
Abstract: This research is
aimed to examine and find out empirical evidence of the influence of cash flow
volatility, magnitude of accrual, and sales volatility on earnings persistence.
Sampled used in this research are LQ45 index companies listed in Indonesia Stock
Exchange (BEI) during period 2009-2012. Total sample are 55 companies. The data
are collected using purposive sampling method. The analysis of this research
employs multiple regression. Results show that cash flow volatility have
positive significant effect on earnings persistence, magnitude of accrual and
sales volatility have negative significant effect on earnings persistence.
Penulis: Cel Indra
Kode Jurnal: jpakuntansidd140689
