FAKTOR – FAKTOR YANG MEMPENGARUHI PERSISTENSI LABA

Authors

  • Firda Luqyana Tuffahati Student
  • Etty Gurendrawati
  • Indah Muliasari

Keywords:

earnings persistence, financial accounting

Abstract

The object of this study was to provide tangible evidence of the influence between level of debt, firm size, and sales volatility to earnings persistence on consumer goods industry companies sector listed on Indonesia Stock Exchange (IDX) on 2016 – 2019. Based on purposive sampling method, the sample amounted to 16 companies and observation amounted to 64. The analysis method used is descriptive statistical analysis and panel data regression with the help of Eviews 10. The results of the analysis conducted in this study provide evidence that there is a positive influence between the level of debt to earnings persistence and there is no influence between firm size and sales volatility to earnings persistence. Therefore the company can increase the persistence of earnings by controlling the level of debt they have.

 

References

Earnings Persistence

Published

2020-12-30

How to Cite

Luqyana Tuffahati, F., Gurendrawati, E. ., & Muliasari, I. . (2020). FAKTOR – FAKTOR YANG MEMPENGARUHI PERSISTENSI LABA. Jurnal Akuntansi, Perpajakan, Dan Auditing - JAPA, 1(2), 147 - 159. Retrieved from http://pub.unj.ac.id/index.php/japa/article/view/138

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