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DEWI HASTUTININGTYAS, PRASETYANA
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Economics, Econometrics & Finance

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PENGARUH VOLATILITAS ARUS KAS DAN KEPEMILIKAN MANAJERIAL TERHADAP PERSISTENSI LABA DEWI HASTUTININGTYAS, PRASETYANA; WURYANI, ENI
Jurnal Akuntansi AKUNESA Vol 7, No 3 (2019): AKUNESA (MEI 2019)
Publisher : Jurnal Akuntansi AKUNESA

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Abstract

This study aimed to know the effect of cash flow volatility and managerial ownership on earnings persistence. The population used is a manufacturing company listed on the Indonesia Stock Exchange. Based on quantitative research methods with a purposive sampling technique, there are 25 companies become a research sample during period 2014-2017. Data analysis method used is multiple linear regression. The results of this research showed that cash flow volatility has no effect on earnings persistence, while the managerial ownership has a positive effect on earnings persistence. Keywords: Cash Flow Volatility, Managerial Ownership, and Earnings Persistence.
Co-Authors Eni Wuryani