PENGARUH TINGKAT HUTANG, UKURAN PERUSAHAAN, KEPEMILIKAN MANAJERIAL DAN VOLATILITAS ARUS KAS PADA PERSISTENSI LABA (STUDI EMPIRIS PADA PERUSAHAAN PROPERTI DAN REAL ESTATE YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2015-2019)

Abstract

 Issues to be addressed in this research is determine whether the debt levels, firm size, managerial ownership and cash flow volatility affect the earnings persistence. This study selected 12 samples company with a purposive sampling and the multiple linear regression as analysis technique. The data used in this study was obtained from the financial report of property and real estate listed Indonesia Stock Exchange period 2016 to 2019. Based on the analysis it was found that firm size has a positive effect on earnings persistence. Level of debt and managerial ownership have a negative effect on earnings persistence. And then, cash flow volatility had no effect on earnings persistence.