EFFECT OF DEBT LEVEL,OPERATING CASH FLOW,SALES VOLATILITY AND MANAGERIAL OWNERSHIP ON EARNING PERSISTENCE.

JELITA, WILSON (2021) EFFECT OF DEBT LEVEL,OPERATING CASH FLOW,SALES VOLATILITY AND MANAGERIAL OWNERSHIP ON EARNING PERSISTENCE. , SKRIPSI, UNIVERSITAS PRIMA INDONESIA

ABSTRAK

This study aims to examine the variables of debt level, operating cash flow, sales volatility and managerial ownership on earnings persistence in Property & Real Estate Sector Companies listed on the Indonesia Stock Exchange in 2017-2020. The research method used in this study is the method quantitative research. The sample was taken using a purposive sampling technique where the population was 63 companies and a sample that met the specified criteria was 11 companies listed on the Indonesia Stock Exchange in 2017-2020. The statistical analysis used in this study was multiple linear regression analysis. The results of this study indicate that debt level has no significant effect on earnings persistence in Property & Real Estate Sector Companies on the Indonesia Stock Exchange in 2017-2020. Operating cash flow has a positive and significant effect on earnings persistence in Property & Real Estate Sector Companies on the Indonesia Stock Exchange in 2017-2020. Sales volatility has a negative and significant effect on earnings persistence in Property & Real Estate Sector Companies on the Indonesia Stock Exchange in 2017-2020. Managerial ownership has no significant effect on earnings persistence in Property & Real Estate Sector Companies on the Indonesia Stock Exchange in 2017-2020.

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