Faktor Yang Mempengaruhi Earnings Persistence Pada Perusahaan Manufaktur Yang Terdaftar Di BEI

Abstract

The purpose of this study is to identify the effect of operating cash flow, firm size, operating cycle, and sales volatility towards earnings persistence in manufacturing companies listed in Indonesia Stock Exchange in the year of 2017 – 2019. This study used 249 data from manufacturing companies that have been selected using purposive sampling method. This research used Statistical Product and Service Solution (SPSS) for windows version 21 to process the data. The result of research shows that operating cash flow and operating cycle has negative significant influence towards earnings persistence, while firm size and sales volatility has no significant influence towards earnings persistence. The implication of this study is the need to increase company’s earnings which will bring a good signal for investors.