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All Journal Jurnal Bisnis dan Ekonomi Kompak : Jurnal Ilmiah Komputerisasi Akuntansi Students´ Journal of Accounting and Banking Proceeding SENDI_U Jurnal Riset Akuntansi Politala
Tjahjaning Poerwati
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Economics, Econometrics & Finance Education

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Journal : Kompak : Jurnal Ilmiah Komputerisasi Akuntansi

 1 
Pengaruh Volatilitas Penjualan, Volatilitas Arus Kas Operasi Dan Tingkat Hutang Terhadap Persistensi Laba: Studi Empiris Pada Perusahaan Sektor Consumer Cyclicals Yang Terdaftar Di Bursa Efek Indonesia (Bei) Periode 2020 – 2022 Puspita, Opi; Poerwati, Tjahjaning
Kompak :Jurnal Ilmiah Komputerisasi Akuntansi Vol. 17 No. 1 (2024): Jurnal Ilmiah Komputer Akuntansi (KOMPAK)
Publisher : Universitas Sains dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/kompak.v17i1.1758

Abstract

This research aims to test and find empirical evidence that strengthens the research model as well as analyzing and serving as teaching material regarding the influence of sales volatility, operating cash flow volatility and debt levels on profit persistence (empirical study on consumer cyclicals sector companies listed on the IDX for the 2020-2020 period). 2022). The method used in sampling is Purposive Sampling. The data used is secondary data in the form of financial reports of companies listed on the IDX from 2020 to 2022. The number of samples used in this research was 105 data. The results obtained in this research show that the Sales Volatility variable has an effect on Profit Persistence, Operating Cash Flow Volatility has an effect on Profit Persistence, Debt Level has an effect on Profit Persistence in Consumer Cyclicals Sector Companies Listed on the Indonesia Stock Exchange (BEI) for the 2020 - 2022 Period.
Co-Authors 07.05.52.0137 Heri Asmara 08.05.52.0081 Ayu Sulistiawati 08.05.52.0110 Wahyu Anggraeni 08.05.52.0180 Aprilia Dina Isnawati 09.05.52.0007 Anastasia Windarti 09.05.52.0119 Dani Nugraha Putranto 11.05.52.0102 Yuyun Nur Ayu Anggraini, 11.05.52.0102 Desiana Indriyawati, 13.05.52.0062 Desiana Indriyawati, 13.05.52.0062 Ida Nurhayati Kartika Andi Puspita, Opi Rachmawati Meita Oktaviani Rahayuningsih, Reny Retno Wati, 13.05.52.0010 Retno Wati, 13.05.52.0010 Rida Ristiyana Setyowati, 15.05.52.0327 Syamsul Arifin Wahyu Tri Setyoasri, 13.05.52.0200 Wahyu Tri Setyoasri, 13.05.52.0200 Wardaningtyas, Dara Yeye Susilowati