Pengaruh Volatilitas Arus Kas, Volatilitas Penjualan, Besaran Akrual Dan Tingkat Hutang Terhadap Persistensi Laba (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di BEI Tahun 2009-2012)
Abstract
This research is aimed to examine and find out empirical evidence of the influence of cash flow volatility, sales volatility, magnitude of accrual, and leverage on earnings persistence. Sampled used in this research are manufacturing companies listed in Indonesia Stock Exchange (BEI) during period 2009-2012. Total sample are 87 companies. The data are collected using purposive sampling method. The analysis of this research employs multiple regression. Results show that cash flow volatility, sales volatility, and leverage do not have significant effect on earnings persistence, but magnitude of accrual have significant effect on earnings persistence.
Keyword : Cash flow volatility, sales volatility, magnitude of accrual, leverage, earnings persistence.
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