FAKTOR – FAKTOR YANG MEMPENGARUHI PERSISTENSI LABA
Keywords:earnings persistence, financial accounting
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.
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Copyright (c) 2020 Firda Luqyana Tuffahati, Etty Gurendrawati, Indah Muliasari
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