The Effect Of Accrual Reliability, Debt Level And Cash Flow Volatility On Earnings Persistence

This research is entitled “The Effect of Accrual Reliability, Debt Level and Cash Flow Volatility on Earnings Persistence”. The question “Is the persistence earnings affected by accrual reliability, debt levels cash flow volatility? objective to examine empirically effect volatility persistence. level are independent variables in this study while dependent variable. used secondary data form annual financial statements sample companies, namely basic industry chemicals sector companies listed Indonesia Stock Exchange for period 2014-2018. selection method was purposive sampling method. In total, there were two 12 study. multiple linear regression analysis technique including classical assumption test, F-statistical test hypothesis testing. results showed reliability had no persistence, a positive therefore, second acceptable.