Persistensi laba dalam perspektif keagenan
DOI:
https://doi.org/10.58784/ramp.250Keywords:
operating cash flow volatility, debt to asset ratio, accrual size, earnings persistenceAbstract
This study aims to empirically examine the effect of operating cash flow volatility, debt to asset ratio (DAR), and the size of accruals on earnings persistence in healthcare sector companies listed on the Indonesia Stock Exchange. This is a quantitative study using secondary data. The sampling technique used is purposive sampling, resulting in a sample of 11 companies over a research period of 5 years, producing a total of 55 research data points. The data analysis technique used is multiple linear regression with Jamovi software. The partial results of the study show that operating cash flow volatility and the size of accruals have a significant effect on earnings persistence, while the debt to asset ratio (DAR) does not have a significant effect on earnings persistence. Simultaneously, operating cash flow volatility, debt to asset ratio, and the size of accruals together have a significant effect on earnings persistence.
Downloads
References
Andi, D., & Setiawan, M. A. (2020). Pengaruh volatilitas arus kas, volatilitas penjualan, dan perbedaan laba akuntansi dengan laba fiskal terhadap persistensi laba. Jurnal Eksplorasi Akuntansi, 2(1), 2129-2141. https://doi.org/10.24036/jea.v2i1.203
Arif, R., & Ananda, F. (2023). Volatilitas arus kas dan volatilitas penjualan terhadap persistensi laba. Jurnal Ekonomi dan Manajemen, 3(2), 197–210. https://doi.org/10.55606/optimal.v3i2.1413
Ariyanti, R., Imron, A., & Aditya, D. (2024). Pengaruh volatilitas arus kas, volatilitas penjualan, leverage, dan book tax differences terhadap persistensi laba. Jurnal Aktual Akuntansi Bisnis Terapan, 7(1), 26-39. https://jurnal.polines.ac.id/index.php/akunbisnis/article/view/5510
Dasuki, T. M. S., Maulana, R., & Nurjanah, A. N. (2023). Pengaruh volatilitas arus kas, tingkat hutang, ukuran perusahaan terhadap persistensi laba (studi pada perusahaan indeks LQ45 yang terdaftar di Bursa Efek Indonesia periode 2018-2020). Jurnal Akuntansi dan Sistem Informasi, 4(2), 176-190. https://doi.org/10.31949/jaksi.v4i2.4228
Denita, O., & Safii, M. (2022). Pengaruh tingkat hutang, arus kas operasi, penghindaran pajak dan likuiditas terhadap persistensi laba. Revenue: Jurnal Ilmiah Akuntansi, 3(1), 279-289. https://doi.org/10.46306/rev.v3i1.141
Erwinsyah, Bakkareng, & Putri, S. Y. A. (2022). Pengaruh siklus operasi, perbedaan laba akuntansi dan laba fiskal serta tingkat hutang terhadap persistensi laba. Pareso Jurnal, 4(2), 513–528. https://ejurnal-unespadang.ac.id/index.php/PJ/article/view/598
Firdousy, A. M., Abbas, D. S., Rahandri, D., & Siregar, I. G. (2022). Pengaruh ukuran perusahaan, tingkat hutang, kepemilikan manajerial, komite audit terhadap persistensi laba. Jurnal Publikasi Ilmu Manajemen, 1(4), 44–56. https://doi.org/10.55606/jupiman.v1i4.664
Gunawan, Y., & Gurusinga, L. B. (2022). Analisis pengaruh tingkat hutang, arus kas operasi dan volatilitas penjualan terhadap persistensi laba. Kumpulan Riset Akuntansi, 14(1), 114–122. https://doi.org/10.22225/kr.14.1.2022.114-122
Jensen, M. C., & Meckling, W. H. (1976). Theory of the firm: Managerial behavior, agency costs and ownership structure. Journal of Financial Economics, 3(4), 305-360. https://doi.org/10.1016/0304-405X(76)90026-X
Junawatiningsih, T., & Harto, P. (2014). Analisis pengaruh mekanisme internal dan eksternal corporate governance terhadap persistensi laba. Diponegoro Journal of Accounting, 3(4), 338-348. https://ejournal3.undip.ac.id/index.php/accounting/article/view/10269
Kholilah, Y. I., & Wulandari, R. (2023). Pengaruh book tax differences, volatilitas arus kas, dan besaran akrual terhadap persistensi laba. Accounthink: Journal of Accounting and Finance, 8(01), 77-96. https://doi.org/10.35706/acc.v8i01.8590
Kurniawan, H. F. (2022). Pengaruh cash flow volatility, sale volatility, dan tingkat hutang terhadap persistensi laba. National Multidisciplinary Sciences, 1(5), 703–707. https://doi.org/10.32528/nms.v1i5.224
Lesmono, B., & Siregar, S. (2021). Studi literatur tentang agency theory. Ekonomi, Keuangan, Investasi dan Syariah, 3(2), 203-210. https://doi.org/10.47065/ekuitas.v3i2.1128
Mareta, A., & Wijaya, T. (2023). Pengaruh tingkat hutang, volatilitas penjualan, dan arus kas operasi terhadap persistensi laba pada Perusahaan Consumer Non Cyclicals yang terdaftar di BEI 2020-2022. Publikasi Riset Mahasiswa Akuntansi, 4(2), 143-150. https://doi.org/10.35957/prima.v4i2.6491
Maulana, J., & Triana, G. G. M. (2021). Pengaruh debt to asset ratio terhadap persistensi laba pada sektor industri dasar dan kimia yang terdaftar di Bursa Efek Indonesia tahun 2016-2019. Land Journal, 2(2), 80-94. https://ejurnal.ulbi.ac.id/index.php/jurnalland/article/view/1348
Nissim, D. (2021). Earnings quality. SSRN Electronic Journal, 1-722. https://doi.org/10.2139/ssrn.3794378
Rusli. (2022). Pengaruh volatilitas arus kas, volatilitas penjualan, besaran akrual dan tingkat hutang terhadap persistensi laba Skripsi. Universitas Mulawarman. https://digilib.unmul.ac.id/index.php?p=show_detail&id=33247
Saptiani, A. D., & Fakhroni, Z. (2020). Pengaruh volatilitas penjualan, volatilitas arus kas operasi, dan hutang terhadap persistensi laba. Jurnal ASET (Akuntansi Riset), 12(1), 201–211. https://doi.org/10.17509/jaset.v12i1.23570
Tuffahati F. L, Gurendrawati E, & Muliasari I. (2020). Faktor - faktor yang mempengaruhi persistensi laba. Jurnal Akuntansi, Perpajakan dan Auditing, 1(2), 147–159. https://doi.org/10.21009/japa.0102.01
Veronika, & Setijaningsih H. T. (2022). Pengaruh akrual, leverage, dan arus kas operasi terhadap persistensi laba dengan book tax differences sebagai variabel moderasi. Jurnal Ekonomi, 27(03), 139–158. https://doi.org/10.24912/je.v27i03.870
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2025 Alda Gabriela Rumawas, Winston Pontoh, Claudia W. M. Korompis

This work is licensed under a Creative Commons Attribution 4.0 International License.
Under this license then authors free to:
- Share - copy and redistribute the material in any medium or format.
- Adapt - remix, transform, and build upon the material for any purpose, even commercially.
The licensor cannot revoke these freedoms as long as you follow the license terms.
Under the following terms:
- Attribution - You must give appropriate credit, provide a link to the license, and indicate if changes were made. You may do so in any reasonable manner, but not in any way that suggests the licensor endorses you or your use.
- No additional restrictions - You may not apply legal terms or technological measures that legally restrict others from doing anything the license permits.
Notices:
- You do not have to comply with the license for elements of the material in the public domain or where your use is permitted by an applicable exception or limitation.
- No warranties are given. The license may not give you all of the permissions necessary for your intended use. For example, other rights such as publicity, privacy, or moral rights may limit how you use the material.