FAKTOR-FAKTOR YANG MEMENGARUHI PERSISTENSI LABA
Daftar Isi:
- Firda Luqyana Tuffahati. Factors Affecting Earnings Persistence. Faculty of Economics, State University of Jakarta, 2020. The object of this study was to provide tangible evidence of the influence between level of debt, firm size, and sales volatility to earnings persistence on consumer goods industry companies sector listed on Indonesia Stock Exchange (IDX) on 2016 – 2019. Based on purposive sampling method, the sample amounted to 16 companies and observation amounted to 64. The analysis method used is descriptive statistical analysis and panel data regression analysis with Fixed Effect Model (FEM) estimation model, with the help of Eviews 10. Dependent variable of this study is earnings persistence measured by regression coefficient value from last year earnings to current year earnings. Independents variable ini this study are level of debt measured by debt to total aset ratio, firm size measured by natural logarithm of total aset, and sales volatility measured by standard deviation of sales divided by total aset. The results of the analysis conducted in this study provide evidence that there is a positive influence between the level of debt to earnings persistence and there is no influence between firm size and sales volatility to earnings persistence. Therefore the company can increase the persistence of earnings by controlling the level of debt they have. Keywords: Earnings Persistence, Level of Debt, Firm Size, Sales Volatility