Faktor-Faktor yang Mempengaruhi Persistensi Laba (Studi Kasus Pada Perusahaan Perbankan dan Jasa Keuangan yang Terdaftar di Bursa Efek Indonesia)


  • Ahmad Basid Hasibuan * Mail Universistas Darma Persada, Jakarta, Indonesia
  • Riana Syintia Rahesti Universistas Darma Persada, Jakarta, Indonesia
  • (*) Corresponding Author
Keywords: Temporary Differences; Permanen Differences; Operating Cash Flow; Earnings Persistences

Abstract

This study aims to examine the factors that influence earnings persistence on banking and financial service companies listed on the Indonesia Stock Exchange (IDX) period 2014-2018. This research uses quantitative methods with purposive sampling. There are 33 sample companies with a total of 165 observations. Data analysis in this study uses the classic assumption test and hypothesis testing using multiple linear regression methods. The results showed that temporary differences had a positive and significant effect on earnings persistence. Permanent differences have a negative and significant effect on earnings persistence. Operating cash flow has a positive and significant effect on earnings persistence. While the independent variable is able to explain the dependent variable 54.7%, while the rest is explained by other variables outside this research variable

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Article History
Submitted: 2021-12-17
Published: 2021-11-30
Abstract View: 14 times
PDF Download: 2 times
How to Cite
Hasibuan, A. B., & Rahesti, R. S. (2021). Faktor-Faktor yang Mempengaruhi Persistensi Laba (Studi Kasus Pada Perusahaan Perbankan dan Jasa Keuangan yang Terdaftar di Bursa Efek Indonesia). Ekonomi, Keuangan, Investasi Dan Syariah (EKUITAS), 3(2), 114-123. https://doi.org/10.47065/ekuitas.v3i2.1072
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