Pengaruh Akrual, Arus Kas Operasi, Leverage, Dan Ukuran Perusahaan Terhadap Persistensi Laba

Abstract

The purpose of this research is to examine the effect of accruals, operating flow, leverage, and company size on earnings persistence of manufacturing companies listed on the Indonesia Stock Exchange in 2016-2018. The sample used in this research were 59 companies. The research used purposive sampling method and data processing techniques using multiple regression analysis what helped by the EViews program version 10. The results showed that the accrual variable has a negative and significant effect on earnings persistence, the operating cash flow variable has a negative and insignificant towards earnings persistence, the leverage variable has a negative and insignificant effect on earnings earnings persistence, and firm size variable has a negative and significant effect on earnings persistence.