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Firdausi Nuzula
Program Studi S1 Perpajakan Fakultas Ilmu Administrasi Universitas Brawijaya
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Journal : Jurnal Akuntansi AKUNESA

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ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PERSISTENSI LABA NUZULA, FIRDAUSI
Jurnal Akuntansi AKUNESA Vol 5, No 3 (2017): AKUNESA (Mei 2017)
Publisher : Jurnal Akuntansi AKUNESA

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Abstract

This research aims to analyze the factors that are indicators of earnings persistence in companies listed on the Indonesia Stock Exchange 2013-2016. Indicators tested in this research are cash flow volatility, sales volatility, leverage, book tax differences, and accruals. This research used purposive sampling with total sample 2013-2016 equal to 988. The analysis method used is descriptive analysis and Confirmatory Factor Analysis (CFA). The results of this research indicate that all variables or indicators tested can be used to form the construct of earnings persistence factors. Debt level is the variable or indicator that has the greatest influence on the earnings persistence.   Keywords: earnings persistence, confirmatory factor analysis
Co-Authors AGUSTIN ANGRAENI, DWI PUTRI Ahmad, Habibah Ainiyah, Nur Hidayatul Al-Ghifari, Alwi Nizar Amir Mahmud Anifah, Fulatul Anindita Riesti Retno Arimurti Annisa' Wigati Rozifa Aprilia, Sofia Sasa Bella Askhabul Kirom Bhisma Murti Chomsin S. Widodo Damayanti, Risna Duwi Darmadi Ekayati, Ifa Aristia Sandra Elok Mardliyana, Nova Fatimatuz Zahra, Fatimatuz Fuadi, Yasfian Alfi Hazami, Muhammad Fikrie Hetty Murdiyani, Hetty Kasiati, K. Kusumawati, Yessie Ardina Lihabi, Lihabi Ma'rifah, Umi Maryam, Effy Masfufatun Masfufatun Masfufatun Muhammad Saleh Muhyiddin Muhyiddin N Ita Aryunani, N Ita Nahdiyah, Dini Narsito Narsito Nasution, Faizal Amir Nova Elok Mardliyana Nur Hidayatullah Romadhon NURIL MUFIDAH Nuryono Nuryono Puspita, Irma Maya Rahardjo, Setyo Sri Rahmatika, Nurlia Rohmayani, Vella Roza, Hendry Rozak, Abd. Sari, Intan Putri Permata Setiawan, Yusuf Sucipto - SUMADI SUMADI Suwadji, Yuniarti Tri Taqwa, Kaulia Tatik Mariyatut Tasnimah Titi Maharrani Wati, Silvia Yuniar Wijayanti, Vita Wiwin Ainis Rohtih Yeni Nuraeni, Yeni