PENGARUH VOLATILITAS PENJUALAN, ARUS KAS OPERASI, TINGKAT HUTANG DAN UKURAN PERUSAHAAN TERHADAP PERSISTENSI LABA (Perusahaan Sektor Industri Barang Konsumsi yang Terdaftar di BEI Periode 2018–2022)

The purpose of this study is to examine the effect of sales volatility, operating cash flow,
debt level and company size on earnings persistence in consumer goods industry sector
companies listed on the Indonesia Stock Exchange for the period 2018-2022. The data used
in this study are secondary data derived from financial reports that have been published by
the company. A total of 51 companies in the consumer goods industry sector are the
population in this study. The sample selection was carried out using purposive sampling
technique used by providing specific criteria for the sample under study with the number
of samples that met the criteria as many as 10 companies. The data analysis method used
is panel data regression using eviews. The results of this study partially prove that the level
of debt and company size can affect the occurrence of earnings persistence. While sales
volatility and operating cash flow cannot affect earnings persistence. Simultaneously, the
variables of sales volatility, operating cash flow, debt level and company size can affect
earnings persistence.

Keywords: sales volatility, operating cash flow, debt level, firm size and earnings
persistence.