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Earnings Persistence Determinant in Indonesia’s Consumer Goods Companies

Author

Listed:
  • Hanum Paramaratri
  • Christina Tri Setyorini
  • Irianing Suparlinah

Abstract

Aims of this research was to analyze the effect of cash flow volatility, sales volatility, debt level, firm size, and accrual amount as the determinants of earnings persistence. The population was consumer goods sector listed on Indonesia Stock Exchange, divided into consumer cyclical and non-cyclical. Purposive sampling used as the sampling method with an observation period of 2011-2020. The data was obtained from annual financial by documentation technique. Data analysis used was panel data regression using EViews 12 version. The results indicated that in the consumer cyclical, firm size and accrual amount adversely affected earnings persistence. At the same time, cash flow volatility, sales volatility, and debt levels did not affect earnings persistence. Meanwhile, the consumer non-cyclical results proved that cash flow volatility positively affected earnings persistence. However, debt levels and accrual amount adversely affected earnings persistence. Nevertheless, sales volatility and firm size had no significant effect on earnings persistence.

Suggested Citation

  • Hanum Paramaratri & Christina Tri Setyorini & Irianing Suparlinah, 2023. "Earnings Persistence Determinant in Indonesia’s Consumer Goods Companies," Jurnal Akuntansi dan Auditing Indonesia, Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia, vol. 27(1).
    • Handle: RePEc:uii:jaaife:v:27:y:2023:i:1:id:25929
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