Pengaruh Arus Kas Operasi, Volatilitas Penjualan, Kepemilikan Institusional dan Siklus Operasi Terhadap Persistensi Laba Pada Perusahaan Manufaktur yang Terdaftar di BEI Periode 2016-2018

This study aims to determine the effect of operating cash flow, sales volatility, institutional ownership and the operating cycle on earnings persistence in manufacturing companies listed in Indonesia Stock Exchange (BEI) during 2016-2018, using the purposive sampling method. The number of samples was 228 observations of manufacturing companies that met the sample criteria. Data analysis was performed using multiple linear regression analysis with the SPSS 16 version program. The results of this study indicate that operating cash flow. Institutional ownership and the operating cycle affect earnings persistence, while sales volatility does not affect earnings persistence