Pengaruh Volatilitas Arus Kas, Volatilitas Penjualan, Tingkat Utang Terhadap Persistensi Laba dan Ukuran Perusahaan Sebagai Pemoderasi

Kusumaadi, Raden Edwin (2022) Pengaruh Volatilitas Arus Kas, Volatilitas Penjualan, Tingkat Utang Terhadap Persistensi Laba dan Ukuran Perusahaan Sebagai Pemoderasi. Jurnal thesis, STIE YKPN.

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Abstract

The purpose of this paper is to investigate the influence of cash flow volatility, sales volatility, and debt level on earnings persistence in Mining Companies listed on the Indonesia Stock Exchange (IDX) in 2017-2020. It also analyze whether the size of firm moderates the relationship between each variables. The research method used in this study is quantitative descriptive and the sample was taken using the multiple regression method and 40 mining companies met the specified criteria. The results indicates that cash flow volatility had a negative impact on earnings persistence of Mining Companies listed on the Indonesia Stock Exchange (IDX) in 2017-2020. Also, it was found that sales volatility and debt level had no significant impact on earnings persistence of Mining Companies listed on the Indonesia Stock Exchange (IDX) in 2017-2020. Futhermore, the size of firm is not able to moderate cash flow volatility, sales volatility and debt level on earnings persistence of Mining Companies listed on the Indonesia Stock Exchange (IDX) in 2017-2020.

Item Type: Thesis (Jurnal)
Additional Information: Tesis dapat dibaca di Perpustakaan dengan call number KUS P 509/2022
Uncontrolled Keywords: Cash Flow Volatility, Sales Volatility, Debt Level, Earning Persistance
Subjects: AKUNTANSI > Sistem Informasi Akuntansi
AKUNTANSI > Akuntansi Biaya
Divisions: Program Pasca Sarjana > Jurnal Tesis Magister Akuntansi
Depositing User: Sari Dewi
Date Deposited: 13 May 2022 02:44
Last Modified: 13 May 2022 02:44
URI: http://repository.stieykpn.ac.id/id/eprint/1955

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