Pengaruh Keandalan Akrual Arns Kas Operasi, dan Kepemilikan Manajerial Terhadap Persistensi Laba

Abstract

This research was aimed to know the effects of accrual reliability, operating cash flow, and managerial ownershi on earnings persistence. Earnings persistence is a revision of accounting profit in the next year which is implied by accounting profit in the current year. In this study, the sample used are the listed companies of Indonesia Stock Exchange in 2014-2018 with 30 sample companies. This research used panel data regression method with random effectapproach model. The results show that accrual reliability has no effecton earnings persistence. Operating cash flow also has no effect no earnings persistence, whereas, managerial ownership has an effect on earnings persistence. Accrual reliability, operating cash flow, and managerial ownership simultaneously have effects on earnings persistence.