Pengaruh Volatilitas Penjualan, Ukuran Perusahaan dan Arus Kas Operasional Terhadap Persistensi Laba

Ni Putu Cristina Ananda  Putri; Afrizal  Nilwan

doi:10.33395/owner.v8i3.2231

Authors

Ni Putu Cristina Ananda Putri Universitas Bandar Lampung
Afrizal Nilwan Fakultas Ekonomi dan Bisnis, Universitas Bandar Lampung

DOI:

10.33395/owner.v8i3.2231

Keywords:

sales volatility; company size; operational cash flow; profit persistence.

Abstract

Earnings persistence has a crucial role in reflecting the quality that refers to the earnings of a related company. This has a probability in the future while avoiding a number of risks related to liquidation. This study has a specific purpose in conducting tests on sales volatility, which is then related to company size as well as operating cash flow, which has an influence on earnings persistence, specifically referring to companies in the property and real estate sectors during the 2020–2022 period. The sample of this research includes 177 data points originating from 67 companies in the sector that are officially listed on the IDX. This research method involves a descriptive method involving a quantitative-based approach. The technique is to use purposive sampling. Then, data analysis is realized by multiple linear regression analysis methods utilizing software, namely SPSS for version 2018. The findings of this research explain the partial effect that leads to operational cash flow, which has a negative and significant effect on earnings persistence in companies engaged in the realm of property and real est ate. As for the sales volatility variable and company size, they do not have a significant influence on earnings persistence in the company.

Downloads

Download data is not yet available.

Plum-X Analityc

References

Bayuningtias, D., Ervianni Zulaecha, H., & Hedrianto, S. (2022). Pengaruh Arus Kas Operasi, Volatilitas Penjualan Dan Ukuran Perusahaan Terhadap Persistensi Laba. 1(4).

Eddy Hartanto Dan Rini Tri Hastuti. (2019). Faktor-Faktor Yang Mempengaruhi Persistensi Laba. Jrb-Jurnal Riset Bisnis, 3(1), 66–74. Https://Doi.Org/10.35592/Jrb.V3i1.981

Herlin Tundjung Setijaningsih, Dan. (N.D.). Pengaruh Akrual, Leverage, Dan Arus Kas Operasi Terhadap Persistensi Laba Dengan Book Tax Differences Sebagai Variabel Moderasi.

Indriani, M., & Napitupulu, H. W. (2020). Pengaruh Arus Kas Operasi, Tingkat Utang, Dan Ukuran Perusahaan Terhadap Persistensi Laba. Jurnal Akuntansi Dan Perpajakan Jayakarta, 1(2), 138–150. Https://Doi.Org/10.53825/Japjayakarta.V1i2.30

Khairudin, K., Aminah, A., & Anggita, A. (2018). Umur Perusahaan, Ukuran Perusahaan, Kepemilikan Saham Publik Dan Kelengkapan Pengungkapan Laporan Keuangan. Jurnal Akuntansi Dan Keuangan, 9(1), 8. Https://Doi.Org/10.36448/Jak.V9i1.994

Khasanah, A. U., & Jasman, D. (N.D.). Faktor-Faktor Yang Mempengaruhi Persistensi Laba. Jurnal Riset Bisnis, 3(1), 66–74.

Luqyana Tuffahati, F., Gurendrawati, E., & Muliasari, I. (2020). Faktor-Faktor Yang Mempengaruhi Persistensi Laba. In Perpajakan Dan Auditing (Vol. 1, Issue 2). Http://Pub.Unj.Ac.Id/Journal/Index.Php/Japadoi:Http://Doi.Org/Xx.Xxxx/Jurnalakuntansi,Perpajakan,Danauditing/Xx.X.Xx

Meidiyustiani, R., & Oktaviani, R. F. (2021). Pengaruh Kepemilikan Manajerial, Ukuran Perusahaan, Tingkat Hutang, Dan Arus Kas Operasi Terhadap Persistensi Laba. Jurnal Ilmiah Ekonomi Bisnis, 7(2), 232–239. Http://Ejournal.Stiepancasetia.Ac.Id/Index.Php/Jiebjilid

Persada, A. E., & Martani, D. (2010). Analisis Faktor Yang Mempengaruhi Book Tax Gap Dan Pengaruhnya Terhadap Persistensi Laba. Jurnal Akuntansi Dan Keuangan Indonesia, 7(2), 205–221. Https://Doi.Org/10.21002/Jaki.2010.12

Prasetyo, B., Utami, S., Abdusshomad, A., & Wijaya, M. (2021). Nawang Kalbuana 5) Politeknik Penerbangan Indonesia Curug 1,2,3,5). Business, And Accounting Research (Ijebar) Peer Reviewed-International Journal, 5(1), 128–136. Https://Jurnal.Stie-Aas.Ac.Id/Index.Php/Ijebar

Putri, M. D. (2020). (N.D.).

Putu, N., Dewi, L., Asri, I. G. A. M., & Putri, D. (N.D.). Pengaruh Book-Tax Difference, Arus Kas Operasi, Arus Kas Akrual, Dan Ukuran Perusahaan Pada Persistensi Laba. Https://Doi.Org/10.1

Riskiya, F. U., & Africa, L. A. (2022). Faktor-Faktor Yang Mempengaruhi Persistensi Laba Pada Perusahaan Sektor Industri Barang Konsumsi. Ekuitas (Jurnal Ekonomi Dan Keuangan), 6(1), 96–113. Https://Doi.Org/10.24034/J25485024.Y2022.V6.I1.4911

Saptiani, A. D., & Fakhroni, Z. (2020). Pengaruh Volatilitas Penjualan, Volatilitas Arus Kas Operasi, Dan Hutang Terhadap Persistensi Laba. Jurnal Aset (Akuntansi Riset), 12(1), 201–211. Https://Doi.Org/10.17509/Jaset.V12i1.23570

Supriono. (2021). Pengaruh Arus Kas Operasi, Tingkat Hutang Dan Ukuran Perusahaan Terhadap Persistensi Laba Dengan Book Tax Defferences Sebagai Variabel Moderating. 9(1), 2021.

Wanda Restu Aulia Dan Haninun. (2018). Pengaruh Tax Planning, Ukuran Perusahaan, Corporate Social Responsibility (Csr) Terhadap Manajemen Laba. Jurnal Akuntansi, 6(1), 11–24. Https://Doi.Org/10.24964/Ja.V6i1.536