Abstract
“Earning persistence is a component of earning quality. This study aims to determine whether the cash flow volatility, sales volatility, debt levels and company size affect the persistence of earnings. Sampling method is purposive sampling. The population in this study consisted of 24 coal mining companies listed in the Indonesia Stock Exchange and the observation period starts from 2014-2018. The number of samples that meet the sample criteria is 10 coal companies with 50 observational data. Data analysis method used is multiple linear regression. Based on the results af analysis and testing, it is found that cash flow volatility has a significant effect on earnings persistence. While sales volatility has a negative and significant effect on earnings persistence, the level of debt has a positive and significant effect on earnings persistence, and firm size has on effect on earnings persistence.
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