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All Journal Jurnal Paradigma Akuntansi
Eddy Hartanto, Rini Tri Hastuti
Fakultas Ekonomi dan Bisnis Universitas Tarumanagara Jakarta
Economics, Econometrics & Finance Social Sciences

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Faktor-Faktor Yang Mempengaruhi Persistensi Laba Perusahaan Manufaktur Yang Terdaftar Di BEI Eddy Hartanto, Rini Tri Hastuti
Jurnal Paradigma Akuntansi Vol 3, No 1 (2021): Januari 2021
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v3i1.11577

Abstract

The purpose of this research is to obtain empirical evidence about the effect of accruals, operating cash flows, and firm size on earnings persistence in manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the period of 2014-2017. This research used 59 data manufacturing companies that have been selected using purposive sampling method with a total of 236 data for four years. The data in this research were processed with Eviews 9.0. The conclusions obtained in this research indicate that operating cash flows has a significant effect on earnings persistence, firm size has a negative and significant effect on earnings persistence, while accruals do not have a significant effect on earnings persistence.
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