Open AccessPengaruh Volatilitas Arus Kas, Volatilitas Penjualan, Tingkat Hutang dan Ukuran Perusahaan Terhadap Persistensi Laba pada Perusahaan Pertambangan Batu Bara yang Terdaftar di Bursa Efek Indonesia (BEI) Periode 2014-2018
Author(s) -
Kunigunda Hoar Tae Nahak,
Ni Nengah Seri Ekayani,
Ni Putu Riasning
Publication year - 2021
Publication title -
jurnal riset akuntansi warmadewa
Language(s) - English
Resource type - Journals
eISSN - 2686-486X
pISSN - 2686-4851
DOI - 10.22225/jraw.2.2.3360.92-97
Subject(s) - nonprobability sampling , stock exchange , earnings , volatility (finance) , population , cash flow , business , economics , accounting , econometrics , finance , demography , sociology
“Earning persistence is a component of earning quality. This study aims to determine whether the cash flow volatility, sales volatility, debt levels and company size affect the persistence of earnings. Sampling method is purposive sampling. The population in this study consisted of 24 coal mining companies listed in the Indonesia Stock Exchange and the observation period starts from 2014-2018. The number of samples that meet the sample criteria is 10 coal companies with 50 observational data. Data analysis method used is multiple linear regression. Based on the results af analysis and testing, it is found that cash flow volatility has a significant effect on earnings persistence. While sales volatility has a negative and significant effect on earnings persistence, the level of debt has a positive and significant effect on earnings persistence, and firm size has on effect on earnings persistence.