Open AccessFaktor-Faktor yang Mempengaruhi Persistensi Laba (Studi Kasus Pada Perusahaan Perbankan dan Jasa Keuangan yang Terdaftar di Bursa Efek Indonesia)
Author(s) -
Ahmad Basid Hasibuan,
Riana Syintia Rahesti
Publication year - 2021
Publication title -
ekonomi, keuangan, investasi dan syariah (ekuitas)
Language(s) - English
Resource type - Journals
ISSN - 2685-869X
DOI - 10.47065/ekuitas.v3i2.1072
Subject(s) - stock exchange , nonprobability sampling , variables , regression analysis , business , business administration , econometrics , statistics , accounting , economics , mathematics , population , finance , demography , sociology
This study aims to examine the factors that influence earnings persistence on banking and financial service companies listed on the Indonesia Stock Exchange (IDX) period 2014-2018. This research uses quantitative methods with purposive sampling. There are 33 sample companies with a total of 165 observations. Data analysis in this study uses the classic assumption test and hypothesis testing using multiple linear regression methods. The results showed that temporary differences had a positive and significant effect on earnings persistence. Permanent differences have a negative and significant effect on earnings persistence. Operating cash flow has a positive and significant effect on earnings persistence. While the independent variable is able to explain the dependent variable 54.7%, while the rest is explained by other variables outside this research variable