FAKTOR-FAKTOR YANG MEMPENGARUHI PERSISTENSI LABA PADA PERUSAHAAN SEKTOR INDUSTRI BARANG KONSUMSI

Ekuitas Jurnal Ekonomi dan Keuangan Pub Date : 2022-04-30 DOI:10.24034/j25485024.y2022.v6.i1.4911

Farihatul Ula Riskiya, Laely Aghe Africa

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Abstract

Investors keep investing in the company with the aim of seeing how far the company's ability to generate profits. The company is said to be good if able to achieve the desired profit target. Profit is an indicator of the company in attracting investors to invest. This research aims to prove empirically about the effect of accrual reliability, cash flow operations, sales volatility, and firm size on earnings persistence. This research was conducted at manufacturing companies in the goods industry sector consumption listed on the Indonesia Stock Exchange in 2015-2018. Method determination of the sample in this study using purposive sampling criteria for manufacturing companies using the currency Rp not experiencing a loss, the company is consistently listed that listed on the Indonesia Stock Exchange for the period 2015-2018 in order to obtain a sample as many as 112 companies. The analysis technique used in this study namely multiple linear regression analysis. Based on the research results, it is known that the reliability of accruals and operating cash flows has a positive effect on earnings persistence. Sales volatility and firm size have no effect on earnings persistence.

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影响消费品行业利润停留的因素

投资者不断向这家公司投资，目的是看看这家公司产生利润的能力有多大。如果公司能达到预期的利润目标，就被认为是好公司。利润是公司吸引投资者投资的一个指标。本研究旨在实证证明权责发生可靠性、现金流经营、销售波动率和企业规模对盈余持续性的影响。本研究是在2015-2018年在印度尼西亚证券交易所上市的商品行业消费的制造公司中进行的。本研究中样本的确定方法采用有目的的抽样标准，制造公司使用货币Rp未经历亏损，该公司是连续上市的，即2015-2018年期间在印度尼西亚证券交易所上市，以获得样本多达112家公司。本研究采用的分析技术为多元线性回归分析。根据研究结果可知，应计项目和经营性现金流量的可靠性对盈余持续性具有正向影响。销售波动和公司规模对盈利持续性没有影响。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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来源期刊

Ekuitas Jurnal Ekonomi dan Keuangan

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审稿时长

12 weeks