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All Journal Management Studies and Entrepreneurship Journal (MSEJ) Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMA)
Manurung, Juliana Novelentina
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences Other

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Pengaruh Struktur Modal, Volatilitas Penjualan dan Tingkat Hutang Terhadap Persistensi Laba Pada Perusahaan Infrastruktur Yang Terdaftar Di BEI Periode 2018-2021 Saragi, Dame Ria Rananta; Sihombing, Halomoan; Manurung, Juliana Novelentina
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 5 No. 2 (2024): Management Studies and Entrepreneurship Journal (MSEJ)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/msej.v5i2.4307

Abstract

The aim of this research is to find out how capital structure, sales volatility and debt levels affect profit persistence. Infrastructure companies listed on the Indonesia Stock Exchange from 2018 to 2021 are the subject of this research. In this research, the purposive sampling method was used to select 16 companies with 4 periods, or the equivalent of 64 samples used. This research uses multiple linear regression data analysis. Based on the results of hypothesis testing, it can be concluded that, while company size influences earnings persistence, debt levels partially influence earnings persistence. In addition, sales volatility shows a negative correlation, which means that sales volatility does not affect profit persistence.
Pengaruh Tingkat Hutang, Ukuran Perusahaan, Volatilitas Penjualan, Terhadap Persistensi Laba Pada Perusahaan Infrastruktur Yang Terdaftar Di Bursa Efek Indonesia Saragi, Dame Ria Rananta; Sihombing, Halomoan; Manurung, Juliana Novelentina
Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (Jebma) Vol. 3 No. 2 (2023): Article Research Volume 3 Issue 2, July 2023
Publisher : Yayasan Cita Cendikiawan Al Kharizmi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/jebma.v3i2.2678

Abstract

This study aims to determine the effect of debt levels, company size, sales volatility on earnings persistence. The population in this study are infrastructure companies listed on the Indonesia Stock Exchange for the 2018-2021 period. The sample in this study was determined using a purposive sampling method. The selected samples were 16 companies with 4 periods or the same as the 64 samples used in this study. The data analysis method used in this study is multiple linear regression analysis. Based on the results of testing the hypothesis, it can be concluded that partially the level of debt has an effect on earnings persistence, while firm size has an effect on firm size, and sales volatility shows a negative relationship, meaning that sales volatility has no effect on earnings persistence.
Co-Authors Saragi, Dame Ria Rananta Sihombing, Halomoan