Penelitian ini bertujuan untuk menguji dan menemukan bukti empiris mengenai pengaruh volatilitas arus kas, volatilitas penjualan, besaran akrual dan ukuran perusahaan pada perusahaan sektor Property, Real Estate and Building Contruction terhadap persistensi laba. Sampel yang digunakan dalam penelitian ini adalah perusahaan yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2017-2019. Total sampel adalah 39 perusahaan. Data dikumpulkan dengan menggunakan metode purposive sampling. Analisis penelitian ini menggunakan regresi berganda dengan program EViews 9.0. Hasil penelitian ini menunjukkan bahwa Volatilitas Arus Kas mempengaruhi Persistensi Laba sedangkan Volatilitas Penjualan, Ukuran Perusahaan dan Besaran Akrual tidak mempengaruhi Persistensi Laba.
The purpose of this study was to determine the effect of cash flow volatility, sales volatility and accruals on earnings persistence with book tax differences as moderating variables in consumer goods industry companies listed on the Indonesia Stock Exchange (IDX). The research time period used is 5 years, namely the 2016-2020 period. The population of this study includes all consumer goods industrial companies listed on the Indonesia Stock Exchange (IDX) for the 2016-2020 period. The sampling technique used purposive sampling technique. Based on the predetermined criteria obtained 25 companies. The type of data used is secondary data obtained from the Indonesia Stock Exchange website. The analytical method used is panel data regression analysis. The results show that cash flow volatility has an effect on earnings persistence, sales volatility has an effect on earnings persistence, the amount of accruals has no effect on earnings persistence, book tax differences moderate the relationship between cash flow volatility and earnings persistence and cash flow volatility, sales volatility and the amount of accruals on persistence. earnings with book tax differences as the moderating variable.
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