Vol 7 (2022): December
Business and Economics

Factors Affecting Profit Persistence
Faktor-Faktor yang Mempengaruhi Persistensi Laba


Fibrianti Khoirunnisa’
Universitas Muhammadiyah Sidoarjo, Indonesia
Eny Maryanti
Universitas Muhammadiyah Sidoarjo, Indonesia *

(*) Corresponding Author
Picture in here are illustration from public domain image or provided by the author, as part of their works
Published September 13, 2022
Keywords
  • Operating Cash Flow,
  • Debt Level,
  • Firm Size,
  • Cash Flow Volatility,
  • Sales Volatility affect Profit Persistence
How to Cite
Khoirunnisa’, F., & Maryanti, E. (2022). Factors Affecting Profit Persistence. Academia Open, 7, 10.21070/acopen.7.2022.3481. https://doi.org/10.21070/acopen.7.2022.3481

Abstract

This study aims to determine the factors that influence earnings persistence in G0-Public BUMN companies listed on the Indonesian stock exchange for the 2017-2019 period. This study uses quantitative research with secondary data as a data source. The population of this study is the G0-Public BUMN companies listed on the Indonesia Stock Exchange for the 2017-2019 period, totaling 20 companies. Based on purposive sampling criteria obtained 16 companies that meet the research criteria. This study uses data analysis testing software SPSS (Statistical Package for Social Science) version 23. The results showed that operating cash flow, debt level, firm size, cash flow volatility, sales volatility had an effect on earnings persistence.

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