Pengaruh Besaran Akrual, Ukuran Perushaan, Volatilitas Arus Kas, Dan Volatilitas Penjualanterhadap Presistensi Laba (Studi Empiris Perusahaan Sektor Property, Real Estate and Building Contruction di Bursa Efek Indonesia Tahun 2017-2019)

Abstract

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.

Earnings persistence determinants in Indonesia’s consumer goods companies

“…The research results by Rahmadhani et al (2016) stated that cash flow volatility significantly adversely affected earnings persistence. It is also consistent with the results of research conducted by Susilo & Anggraeni (2016), Lasrya & Ningsih (2020), Maharani & Majidah (2020), Widyaningsih & Handayani, (2020), Nahak et al (2021), andPratikto et al (2021). Based on the description, the hypothesis can be formulated as follows: H1a: Cash flow volatility has a negative effect on the persistence of earnings in consumer cyclical sector companies.…”

“…Rahmadhani et al (2016) stated that cash flow volatility had a significant impact on earnings persistence. These results are in line with the results of research from Lasrya & Ningsih (2020), Nahak et al (2021), Maharani &Majidah (2020), andPratikto et al (2021). However, unlike the results obtained by Amaliyah & Suwarti (2017) and Ariyanti et al (2021), cash flow volatility had a significant positive effect on earnings persistence.…”

“…It is also similar to the research of Amaliyah & Suwarti (2017) and Maharani & Majidah (2020) but different from the research of Jannah et al (2020), which stated that sales volatility had a significant positive effect on earnings persistence. Meanwhile, the research by Lasrya & Ningsih (2020), Oktavia &Susanto (2022), andPratikto et al (2021) concluded that there was no effect of sales volatility on earnings persistence.…”

“…Furthermore, it is consistent with the research findings by Arisandi & Astika (2019), Nurmalasari et al (2020), Sabila et al (2021), andPrasetyo et al (2021), however, in contrast to the results of research by Nuraeni et al (2018), which proved that firm size had a significant adverse effect on earnings persistence. Meanwhile, research by Amaliyah & Suwarti (2017), Abbas & Hidayat (2020), Nahak et al (2021), andPratikto et al (2021) demonstrated that firm size does not affect earnings persistence.…”

“…However, these results are contradictory to the research conducted by Kasiono & Fachrurozie (2016) and Amaliyah & Suwarti (2017), who claimed that accrual amount had a positive effect on earnings persistence. Meanwhile, Pratikto et al (2021) proved that there was no effect of accrual amount on earnings persistence.…”