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All Journal CEMERLANG :Jurnal Manajemen dan Ekonomi Bisnis
Dika Triyani Putri
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Economics, Econometrics & Finance

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Pengaruh Arus Kas Operasi, Tingkat Hutang dan Konsentrasi Pasar Terhadap Persistensi Laba Dika Triyani Putri; Muhammad Aufa
CEMERLANG : Jurnal Manajemen dan Ekonomi Bisnis Vol. 3 No. 4 (2023): CEMERLANG : Jurnal Manajemen dan Ekonomi Bisnis
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/cemerlang.v3i4.1830

Abstract

This study aims to examine and analyze the effect of accounting conservatism, capital structure, firm size on earnings persistence. This type of research is quantitative research. The sampling method in this study was a purposive sampling method, namely the selection of samples based on predetermined criteria. The sample for this study uses manufacturing companies in the consumer goods industry sector listed on the Indonesia Stock Exchange (IDX) for 2019-2021 with 98 research data. The analytical method used is multiple linear regression analysis using the IBM SPSS statistics 22 program. The results show that the leverage and market concentration has a significant effect on earnings persistence. Meanwhile, the variable operating cash flow have no effect on earnings persistence.
Co-Authors Muhammad Aufa