Main Article Content

Abstract

The aim of this study is to analyze the volatility of cash flow, debt level and operating cycle to earnings persistence. The object this research used by the researcher is case study of PT. Timah (Persero) Tbk. The company is engaged in tin mining and has been listed on the Indonesia Stock Exchange since 1995. PT. Timah (Persero) Tbk is a producer and exporter of tin. The scope of activities of the Company includes the areas of mining, trade, transportation and services. The data collected are historical data and descriptive quantitative methods are used to describe issues related to independent variable statements. The analysis is by using multiple regression. The results showed that the volatility of cash flow, debt level and operating cycle have a significant positive effect on earnings persistence. The volatility of cash flows has a positive effect of 212,451 with a significant level of 0.002 on earnings persistence, the level of debt has a positive effect of 27, 637 with a significant level of 0.001 to earnings persistence, the operating cycle has a positive effect of 9,056 with a significant level of 0,000 towards earnings persistence, and cash flow volatility, debt level, operating cycle can influence and increase earnings persistence simultaneously. Based on the calculation of Fcount 256, 762 is greater than Ftable 216 with a significant level of 0, 000.

Keywords

Cash Flow Volatility Leverage Operation Cycle Earnings Persistence

Article Details

Author Biographies

Ria Monica, STIE-IBEK

Mahasiswa Prodi Akuntansi

Fery Panjaitan, STIE-IBEK

Dosen STIE-IBEK

Romulus Hasibuan, STIE-IBEK

Dosen STIE-IBEK

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