Determinants Of Earning Persistence In Consumer Cyclicals Sector In Indonesia
Companies need income persistence in maintaining performance in the capital market. Income persistence will be a consideration for investors in making investment decisions. This study analyzes the factors of total accruals, real earnings management, cash flow volatility, and leverage that can affect...
| Main Authors: | , |
|---|---|
| Format: | Article |
| Language: | English |
| Published: |
Universitas Serang Raya
2024-01-01
|
| Series: | Jurnal Akuntansi: Kajian Ilmiah Akuntansi |
| Online Access: | https://e-jurnal.lppmunsera.org/index.php/Akuntansi/article/view/6475 |
| _version_ | 1797262791221968896 |
|---|---|
| author | Hendro Lukman Phebe Callista |
| author_facet | Hendro Lukman Phebe Callista |
| author_sort | Hendro Lukman |
| collection | DOAJ |
| description | Companies need income persistence in maintaining performance in the capital market. Income persistence will be a consideration for investors in making investment decisions. This study analyzes the factors of total accruals, real earnings management, cash flow volatility, and leverage that can affect income persistence in consumer cyclicals companies listed on the Indonesia Stock Exchange in 2017-2020. Sampling method with purposive sampling method. There were 42 samples that met the criteria. The analysis used multiple regression analysis which was processed using SPSS 22. The research showed that total accruals, cash flow volatility, and leverage had no effect on earnings persistence, but real earnings management showed an effect on income persistence. However, real earnings management showed effect on earnings persistence. The implication of this research is that every company must pay attention to these four factors in the current year so that it shows good and resilient corporate finance which can provide a positive signal for investors so that it increases the company's share price in the capital market. |
| first_indexed | 2024-04-25T00:02:43Z |
| format | Article |
| id | doaj.art-6e7575e2dc7f4ca8b2b713b1a0341106 |
| institution | Directory Open Access Journal |
| issn | 2549-5968 2339-2436 |
| language | English |
| last_indexed | 2024-04-25T00:02:43Z |
| publishDate | 2024-01-01 |
| publisher | Universitas Serang Raya |
| record_format | Article |
| series | Jurnal Akuntansi: Kajian Ilmiah Akuntansi |
| spelling | doaj.art-6e7575e2dc7f4ca8b2b713b1a03411062024-03-14T07:10:29ZengUniversitas Serang RayaJurnal Akuntansi: Kajian Ilmiah Akuntansi2549-59682339-24362024-01-0111110111210.30656/jak.v11i1.64756475Determinants Of Earning Persistence In Consumer Cyclicals Sector In IndonesiaHendro Lukman0Phebe Callista1Universitas TarumanagaraUniversitas Tarumanagara Companies need income persistence in maintaining performance in the capital market. Income persistence will be a consideration for investors in making investment decisions. This study analyzes the factors of total accruals, real earnings management, cash flow volatility, and leverage that can affect income persistence in consumer cyclicals companies listed on the Indonesia Stock Exchange in 2017-2020. Sampling method with purposive sampling method. There were 42 samples that met the criteria. The analysis used multiple regression analysis which was processed using SPSS 22. The research showed that total accruals, cash flow volatility, and leverage had no effect on earnings persistence, but real earnings management showed an effect on income persistence. However, real earnings management showed effect on earnings persistence. The implication of this research is that every company must pay attention to these four factors in the current year so that it shows good and resilient corporate finance which can provide a positive signal for investors so that it increases the company's share price in the capital market.https://e-jurnal.lppmunsera.org/index.php/Akuntansi/article/view/6475 |
| spellingShingle | Hendro Lukman Phebe Callista Determinants Of Earning Persistence In Consumer Cyclicals Sector In Indonesia Jurnal Akuntansi: Kajian Ilmiah Akuntansi |
| title | Determinants Of Earning Persistence In Consumer Cyclicals Sector In Indonesia |
| title_full | Determinants Of Earning Persistence In Consumer Cyclicals Sector In Indonesia |
| title_fullStr | Determinants Of Earning Persistence In Consumer Cyclicals Sector In Indonesia |
| title_full_unstemmed | Determinants Of Earning Persistence In Consumer Cyclicals Sector In Indonesia |
| title_short | Determinants Of Earning Persistence In Consumer Cyclicals Sector In Indonesia |
| title_sort | determinants of earning persistence in consumer cyclicals sector in indonesia |
| url | https://e-jurnal.lppmunsera.org/index.php/Akuntansi/article/view/6475 |
| work_keys_str_mv | AT hendrolukman determinantsofearningpersistenceinconsumercyclicalssectorinindonesia AT phebecallista determinantsofearningpersistenceinconsumercyclicalssectorinindonesia |