Media Ilmiah Akuntansi
Vol. 11 No. 1 (2023): Media Ilmiah Akuntansi

Faktor-Faktor yang mempengaruhi Earnings Persistence

Sri Wahyuni (Universitas Tarumanagara)
Nurainun Bangun (Universitas Tarumanagara)

Article Info

Publish Date
31 Aug 2023

Abstract

The purpose of this study was to determine the effect of accruals, sales volatility, and managerial ownership on earnings persistence in companies sector of basic industrial and chemicals, miscellaneous industries and consumer goods listed on the Indonesia Stock Exchange (IDX) for the 2018-2020 period. This study used a sample of 31 companies, that selected using purposive sampling and Eviews 12.0 application to process the data. The results showed that the independent variables simultaneously (F Test) affect earnings persistence. The results of the T test indicate that the sales volatility variable has a significant effect on earnings persistence. Meanwhile, accruals and managerial ownership variables have no significant effect on earning persistence

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Journal Info
Media Ilmiah Akuntansi
Website

Abbrev

mia

Publisher

Sekolah Tinggi Ilmu Ekonomi Trisakti

Subject

Economics, Econometrics & Finance Social Sciences

Description

Media Ilmiah Akuntansi (MIA) is biannual publication issued in the month of April and October. Media Ilmiah Akuntansi (MIA) is published by Sekolah Tinggi Ilmu Ekonomi Trisakti and cooperate with Forum Dosen Akuntansi Perguruan Tinggi DKI Jakarta, Compartment of Accounting Educators, Indonesian ...