Oktarinda, Eka Putri and Ceacilia, Srimindarti FAKTOR VOLATILITAS ARUS KAS, TINGKAT HUTANG, DAN SIKLUS OPERASI TERHADAP PERSISTENSI LABA PADA PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BEI. Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Vol. 5 No. 2, 2021.
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Abstract
The study aims to test cash flow volatility factors, debt levels, and operating cycles against profit persistence at BEI mining companies for the period 2018 – 2020. Purposive Sampling is a sampling method used in this study, the amount of data processed is 72 companies. Using multiple linear regression analysis tools. This research show that cash flow volatility has a positive effect an plant persistence. Meanwhile, debt levels and operating cycles have a significant negative impact on earnings persistence. Keywords : Cash Flow Volatility; Debt Level; Operating Cycle; Profit Persistence
| Item Type: | Article |
|---|---|
| Subjects: | H Social Sciences > H Social Sciences (General) |
| Faculty / Institution: | Fakultas Ekonomika dan Bisnis |
| Depositing User: | Fakultas Ekonomi |
| Date Deposited: | 21 Sep 2022 06:49 |
| Last Modified: | 21 Sep 2022 06:49 |
| URI: | https://eprints.unisbank.ac.id/id/eprint/8664 |
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