Faktor-Faktor Yang Mempengaruhi Persistensi Laba Pada Perusahaan Properti Dan Real Estate

Abstract

The purpose of this research is to analyze the effect of total accrual, leverage, and cash flow volatility influence earnings persistence on property and real estate companies listed at Indonesian Stock Exchange, especially from period 2013-2015 as population. The sampling method used purposive sampling with total sample 69 data which was financial statement from www.idx.co.id. The collected data were analyzed by using SPSS 22.0. The research results that independent variables describe the dependent variable up to 9,2% while 90,8% is described by other factors. Independent variable total accrual affects earnings persistence. Meanwhile leverage, and cash flow volatility doesn’t affects earnings persistence.