Pengaruh Leverage, Ukuran Perusahaan, Arus Kas Operasi, Komite Audit, dan Perencanaan Pajak Terhadap Persistensi Laba (Studi Kasus Perusahaan Manufaktur Subsektor Makanan dan Minuman yang Terdaftar di BEI tahun 2021-2024)

Abstract

This study aims to analyze the influence of leverage, company size, operating cash flow, audit committee, and tax planning on earnings persistence in the manufacturing sub-sector of food and beverages listed on the Indonesia Stock Exchange for the period 2021-2024. The methodology employed is multiple regression analysis using IBM SPSS version 26. Secondary data were obtained from the financial statements of 62 companies that meet the criteria.The theory used in this research is agency theory.The results indicate that operating cash flow significantly affects earnings persistence, while the variables of leverage, company size, audit committee, and tax planning do not show significant effects. Leverage, company size, operating cash flow, audit committee and tax planning simultaneously influence profit persistence, indicating that profit persistence is influenced by interrelated factors from various sides of these five variables. The Adjusted R-Squared value of the regression model is 0.125, indicating that 12.5% of the variation in earnings persistence can be explained by the independent variables studied. These findings imply that companies should focus more on managing operating cash flows to maintain sustainable earnings quality. The conclusion of this study emphasizes the importance of cash flow management in enhancing corporate competitiveness in the market.

Keywords

Earnings Persistence; Leverage; Company Size; Operating Cash Flow; Audit Committee; Tax Planning