Pengaruh Arus Kas Operasi, Tingkat Hutang dan Konsentrasi Pasar Terhadap Persistensi Laba

Putri, Dika Triyani (2023) Pengaruh Arus Kas Operasi, Tingkat Hutang dan Konsentrasi Pasar Terhadap Persistensi Laba. CEMERLANG :Jurnal Manajemen dan Ekonomi Bisnis, 3 (4). pp. 28-41. ISSN 2962-3596

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Abstract

This study aims to examine and analyze the effect of accounting conservatism, capital structure, firm size on earnings persistence. This type of research is quantitative research. The sampling method in this study was a purposive sampling method, namely the selection of samples based on predetermined criteria. The sample for this study uses manufacturing companies in the consumer goods industry sector listed on the Indonesia Stock Exchange (IDX) for 2019-2021 with 98 research data. The analytical method used is multiple linear regression analysis using the IBM SPSS statistics 22 program. The results show that the leverage and market concentration has a significant effect on earnings persistence. Meanwhile, the variable operating cash flowhave no effect on earnings persistence.

Item Type:	Article
Uncontrolled Keywords:	Earnings Persistence, Operating Cash Flow, Leverage, Market Concentration.
Subjects:	Economic And Business > Accounting Economic And Business
Divisions:	Faculty of Economic and Business > Accounting Study Program Library of Congress Subject Areas > Accounting Study Program
Depositing User:	Dika Triyani Putri
Date Deposited:	17 Nov 2023 22:14
Last Modified:	17 Nov 2023 22:14
URI:	http://eprints.umg.ac.id/id/eprint/8838

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