Jurnal Manajemen USNI
Vol 8 No 1 (2023): Volume 8 Nomor 1 Tahun 2023

ANALISIS PERSISTENSI LABA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI PERIODE 2020-2021

Stefhani, Yosi (Unknown)
Febrianti, Hana Difa (Unknown)

Article Info

Publish Date
02 Feb 2024

Abstract

The purpose of this study is to analyze the impact of Accrual Reliability, Operating Cash Flow, Sales Volatility, and Company Size on the Profit Persistence of the company. The sample consists of 29 manufacturing companies listed on the Indonesia Stock Exchange during the 2020 – 2021 period, selected using a purposive sampling method. Data analysis involved a descriptive approach and multiple linear regression. The data used is secondary. The results of the partial test show that Accrual Reliability, Operating Cash Flow and Sales Volatility affect Earnings Persistence, while Company Size has no significant effect. Overall, the test results state that Accrual Reliability, Operating Cash Flow, Sales Volatility, and Company Size simultaneously affect Earnings Persistence.

Copyrights © 2023




Citation Download
RIS
EndNote, Reference Manager, ProCite
BibTex
Latex, Jabref
Original Source
Download Original
Google Scholar
Check in Google Scholar
Journal Info
Jurnal Manajemen USNI
Website

Abbrev

manajemen

Publisher

Universitas Satya Negara Indonesia

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Industrial & Manufacturing Engineering

Description

The USNI Management Journal is a Scientific Journal with the aim of publishing the latest issues and developments in the form of articles on the results of research on theory development and its implementation, as well as other scientific studies related to the field of Management. The USNI ...