Pengaruh Volatilitas Arus Kas Dan Tingkat Hutang Terhadap Persistensi Laba (Studi Kasus Pada Perusahaan Manufaktur yang Terdaftar Di BEI Tahun 2009-2011)
Abstract: This research is
aimed to examine and find out empirical evidence of the influence of cash flow
volatility and leverage on earnings persistence. Sampled used in this research
are manufacturing companies listed in Indonesia Stock Exchange (BEI) during
period 2009-2011. The data are collected using purposive sampling method. The
analysis of this research employs multiple regression. Result show that cash
flow volatility have significant effect on earnings volatility, but leverage do
not have significant effect on earnings persistence.
Penulis: Okta Sabridal Hayati
Kode Jurnal: jpakuntansidd140786
