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DETERMINAN PERSISTENSI LABA PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI

Accounting Analysis Journal · Vol. 5 No. 1 (2016)

DOI
10.15294/aaj.v5i1.9760
ISSN
2502-6216, 2252-6765
Published
2016-03-01
Publisher
Universitas Negeri Semarang
Language
eng

Abstract

Penelitian ini bertujuan untuk menjelaskan pengaruh keandalan akrual, tingkat hutang, volatilitas arus kas, dan volatilitas penjualan terhadap persistensi laba. Populasi dalam penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2011 -2013 sejumlah 139 perusahaan. Sebanyak 81 perusahaan dijadikan sebagai sampel dengan menggunakan teknik purposive sampling. Metode analisis yang digunakan adalah analisis regresi linier berganda dengan alat bantu SPSS. Persistensi Laba diukur dengan menggunakan proksi laba sebelum pajak dibagi saham yang beredar. Hasil penelitian menunjukkan variabel keandalan akrual, dan volatilitas penjualan berpengaruh positif terhadap persistensi laba, variabel tingkat hutang berpengaruh negatif terhadap persistensi laba, variabel volatilitas arus kas tidak berpengaruh terhadap persistensi laba.This study aims to describe the influence of the reliability of the accrual, the level of debt, cash flow volatility, and volatility persistence against the sales profit. The population in this research is the manufacturing companies listed on BEI 2011-2013 an amount of 139 companies. As many as 81 companies serve as samples by using purposive sampling technique. Methods of analysis used was multiple linear regression analysis with SPSS tools. Persistence of profit is measured by using a proxy profit before tax divided shares in circulation. The results showed variable reliability of accrual and sales volatility influential positive against profit persistence, variable rate debt a negative effect againts the persistence of profit, cash flow volatility variable have no effect against persistence.

Collaboration network of the authors

40 authors · 49 co-authorship links · showing the 40 most connected

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  • Sunan Kalijaga State Islamic University Yogyakarta
  • Affiliation unknown
  • Different organisations
  • Same organisation
  • Affiliation unknown
  • Thicker line = more joint articles · bigger circle = more articles
Show as table
Co-authorOrganisationJoint articles
Prabowo Yudo JayantoAffiliation unknown2
Ahmad NurkhinAffiliation unknown2
Gatot Putra DewaAffiliation unknown1
Nanik Sri UtaminingsihAffiliation unknown1
Kiswanto KiswantoAffiliation unknown1
Herdiawan Rudi PradanaAffiliation unknown1
Ratna Aditya NingrumAffiliation unknown1
Bestari Dwi HandayaniAffiliation unknown1
Setyadi IrfanAffiliation unknown1
Galuh TristianasariAffiliation unknown1
Tsalatsah NurakhirohAffiliation unknown1
Whino Sekar Prasetyaning TunggalAffiliation unknown1
Linda AgustinaAffiliation unknown1
Dwi Anggoro SaputroAffiliation unknown1
Ika Ria PadmawatiAffiliation unknown1
Nayoko Adi CandraAffiliation unknown1
Sandhiny Permata SariAffiliation unknown1
Rifki Adhi PrasetyoAffiliation unknown1
Winarti WinartiSunan Kalijaga State Islamic University Yogyakarta1
Helnia Nur IslamiAffiliation unknown1
Korentina Juniasti SinagaAffiliation unknown1
Hening Vidyari Shinta SugiartoAffiliation unknown1
UMI UMBARWATIAffiliation unknown1
Nur SolichahAffiliation unknown1
Lefi BarokahAffiliation unknown1
Rizka Vidya Dwi GiartoAffiliation unknown1
Eva PurnamasariAffiliation unknown1
Cicilia Ratna DewiAffiliation unknown1
Damar Kartika JatiAffiliation unknown1
Fuad Jaka PamungkasAffiliation unknown1
Murni MurniAffiliation unknown1
Muhammad Wakhid IbrahimAffiliation unknown1
Susi YaningsihAffiliation unknown1
Berti Desbriantika Kusuma DeviAffiliation unknown1
Siti Bekti AmbarriyahAffiliation unknown1
Nurhalimatusy Sya'diyahAffiliation unknown1
Widiyanto WidiyantoAffiliation unknown1
Muhsin MuhsinAffiliation unknown1

Affiliations come from OpenAlex; journal OAI-PMH metadata carries none. Authors without an OpenAlex ID are matched by name, which can merge or split people.

Metadata source: OAI-PMH (metadata jurnal) https://journal.unnes.ac.id/sju/index.php/aaj/oai, first harvested 5 Nov 2026, last seen 5 Nov 2026.
Original metadata (oai_dc) 
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	<dc:title xml:lang="en-US">DETERMINAN PERSISTENSI LABA PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI</dc:title>
	<dc:creator>Kasiono, Dedi</dc:creator>
	<dc:creator>Fachrurrozie, Fachrurrozie</dc:creator>
	<dc:description xml:lang="en-US">Penelitian ini bertujuan untuk menjelaskan pengaruh keandalan akrual, tingkat hutang, volatilitas arus kas, dan volatilitas penjualan terhadap persistensi laba. Populasi dalam penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2011 -2013 sejumlah 139 perusahaan. Sebanyak 81 perusahaan dijadikan sebagai sampel dengan menggunakan teknik purposive sampling. Metode analisis yang digunakan adalah analisis regresi linier berganda dengan alat bantu SPSS. Persistensi Laba diukur dengan menggunakan proksi laba sebelum pajak dibagi saham yang beredar. Hasil penelitian menunjukkan variabel keandalan akrual, dan volatilitas penjualan berpengaruh positif terhadap persistensi laba, variabel tingkat hutang berpengaruh negatif terhadap persistensi laba, variabel volatilitas arus kas tidak berpengaruh terhadap persistensi laba.This study aims to describe the influence of the reliability of the accrual, the level of debt, cash flow volatility, and volatility persistence against the sales profit. The population in this research is the manufacturing companies listed on BEI 2011-2013 an amount of 139 companies. As many as 81 companies serve as samples by using purposive sampling technique. Methods of analysis used was multiple linear regression analysis with SPSS tools. Persistence of profit is measured by using a proxy profit before tax divided shares in circulation. The results showed variable reliability of accrual and sales volatility influential positive against profit persistence, variable rate debt a negative effect againts the persistence of profit, cash flow volatility variable have no effect against persistence.</dc:description>
	<dc:publisher xml:lang="en-US">Universitas Negeri Semarang</dc:publisher>
	<dc:date>2016-03-01</dc:date>
	<dc:type>info:eu-repo/semantics/article</dc:type>
	<dc:type>info:eu-repo/semantics/publishedVersion</dc:type>
	<dc:type xml:lang="en-US">Peer-reviewed Article</dc:type>
	<dc:format>application/pdf</dc:format>
	<dc:identifier>https://journal.unnes.ac.id/sju/aaj/article/view/9760</dc:identifier>
	<dc:identifier>10.15294/aaj.v5i1.9760</dc:identifier>
	<dc:source xml:lang="en-US">Accounting Analysis Journal; Vol 5 No 1 (2016): March 2016</dc:source>
	<dc:source>2502-6216</dc:source>
	<dc:source>2252-6765</dc:source>
	<dc:source>10.15294/aaj.v5i1</dc:source>
	<dc:language>eng</dc:language>
	<dc:relation>https://journal.unnes.ac.id/sju/aaj/article/view/9760/6238</dc:relation>
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