Faktor-Faktor Yang Mempengaruhi Persistensi Laba Perusahaan Manufaktur Yang Terdaftar Di BEI

Abstract

The purpose of this research is to obtain empirical evidence about the effect of accruals, operating cash flows, and firm size on earnings persistence in manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the period of 2014-2017. This research used 59 data manufacturing companies that have been selected using purposive sampling method with a total of 236 data for four years. The data in this research were processed with Eviews 9.0. The conclusions obtained in this research indicate that operating cash flows has a significant effect on earnings persistence, firm size has a negative and significant effect on earnings persistence, while accruals do not have a significant effect on earnings persistence.