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All Journal El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Lauren, Valencia
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Agriculture, Biological Sciences & Forestry Civil Engineering, Building, Construction & Architecture Economics, Econometrics & Finance Industrial & Manufacturing Engineering Social Sciences

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Faktor-Faktor yang Mempengaruhi Persistensi Laba Perusahaan Makanan dan Minuman di BEI Tahun 2020-2023 Lauren, Valencia; Susanti, Merry
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 12 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i12.10062

Abstract

This study was conducted to determine the effect of operating cash flow volatility, accruals, and debt level on earnings persistence in food and beverage sub-sector. This study used purposive sampling, with a sample size of 99 observations from 28 food and beverage sub-sector companies listed on the Indonesia Stock Exchange (IDX) for 4 years from 2020 to 2023. The data analysis method used was logistic regression analysis with the help of Eviews 12 software. The results of this study indicate that operating cash flow volatility and accruals have no significant effect on earnings persistence. While, debt level has a negative effect on earnings persistence
Co-Authors Merry Susanti