PENGARUH VOLATILITAS PENJUALAN, VOLATILITAS ARUS KAS, DAN BEBAN PAJAK TANGGUHAN TERHADAP PERSISTENSI LABA
Abstract
This study aims to analyze the Effect of Sales Volatility, Cash Flow Volatility, and Deferred Tax Expense on Profit Persistence in Non-Cyclicals Consumer Manufacturing Companies listed on the Indonesia Stock Exchange (IDX) for the 2016-2020 period. Sampling in this study using purposive sampling method and obtained as many as 25 manufacturing companies in the consumer non-cyclicals sector as a sample. The data used in this study is secondary data obtained from www.idx.co.id. The data analysis method used is quantitative data analysis using panel data regression analysis and using the EViews 12 Student Version Lite computer program. The results of this study indicate that cash flow volatility partially affects earnings persistence. Meanwhile, sales volatility and deferred tax expense have no effect on earnings persistence. Meanwhile, simultaneously sales volatility, cash flow volatility, and deferred tax expense affect earnings persistence in non-cyclicals consumer manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2016-2020 period with an R2 contribution of 9.44%.References
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