FAKTOR-FAKTOR YANG MEMPENGARUHI PERSISTENSI LABA PADA PERUSAHAAN MANUFAKTUR
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Abstract
This study aims to prove the effect of operating cash flow, leverage, firm size, the composition of the board commissioners, and managerial ownership on earnings persistence in manufacturing sector companies listed on the Indonesia Stock Exchange for the 2018-2020 period. The sample selection technique used was purposive sampling and as many as 30 companies met the sample criteria. This study uses panel data that is processed using Eviews version 12.0 and Microsoft Excel 2016. The results of this study conclude that the leverage variable affects earnings persistence significantly negatively, while the operating cash flow, firm size, the composition of the board commissioners, and managerial ownership variables have no effect on earnings persistence. This study further implies that operating cash flow that can be used to predict earnings must be stable, and the separate variables of company size, board of commissioners composition, and managerial ownership are not necessarily indicators of earnings persistence because they are all fixed on the performance of the company itself.
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