Pengaruh Volatilitas Arus Kas, Volatilitas Penjualan, Besaran Akrual Dan Tingkat Hutang Terhadap Persistensi Laba (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di BEI Tahun 2009-2012)
Abstract: This research is
aimed to examine and find out empirical evidence of the influence of cash flow
volatility, sales volatility, magnitude of accrual, and leverage on earnings
persistence. Sampled used in this research are manufacturing companies listed
in Indonesia Stock Exchange (BEI) during period 2009-2012. Total sample are 87
companies. The data are collected using purposive sampling method. The analysis
of this research employs multiple regression. Results show that cash flow
volatility, sales volatility, and leverage do not have significant effect on
earnings persistence, but magnitude of accrual have significant effect on
earnings persistence.
Keyword: Cash flow volatility,
sales volatility, magnitude of accrual, leverage, earnings persistence
Penulis: Desra Afri Sulastri
Kode Jurnal: jpakuntansidd140702
