2024
DOI: 10.30656/jak.v11i1.6475
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Determinants Of Earning Persistence In Consumer Cyclicals Sector In Indonesia

Hendro Lukman,
Phebe Callista

Abstract: Companies need income persistence in maintaining performance in the capital market. Income persistence will be a consideration for investors in making investment decisions. This study analyzes the factors of total accruals, real earnings management, cash flow volatility, and leverage that can affect income persistence in consumer cyclicals companies listed on the Indonesia Stock Exchange in 2017-2020. Sampling method with purposive sampling method. There were 42 samples that met the criteria. The analysis used… Show more

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