ANALISIS FAKTOR-FAKTOR PENENTU PERSISTENSI LABA
Abstract: This study aims to
examine the persistent of cash flow, accruals (TACC) and accruals reliability
such as as net financial accruals (ΔFIN), non-cash working capital accruals
(ΔWC), and non-current operating accruals (ΔNCO) to the earnings persistence.
In addition this study also examine whether leverage, operation cycles, and
size have relationship to the earnings persistence.
The population of this study is a manufacturing company listed on the
Indonesia Stock Exchange (IDX) of years 2008-2012. Samples were selected using
proposive sampling method. Data were analyzed by multiple regression analysis
with SPSS 21 application.
The result of this study indicate that the TACC is less persistence than
cash flows. The persistence of accrual components is positively associated with
the reliability of those components. However, non-cash working capital accruals
(ΔWC) did not have significant influence to earnings persistence and the least
reliable accrual component has the greatest persistence. In addition, operation
cycle and size of company have positive relationship to earnings persistence,
while the leverage did not have significant influence to earnings persistence.
Penulis: Mety Nuraini, Agus
Purwanto
Kode Jurnal: jpakuntansidd140999
