EARNINGSPERSISTENCE:THEINFLUENCEOFCORPORATESTRUCTUREANDPERFORMANCEVOLATILITY(STUDYATKOMPAS100FOR2020–2023)

Diana, Patricia (2026) EARNINGSPERSISTENCE:THEINFLUENCEOFCORPORATESTRUCTUREANDPERFORMANCEVOLATILITY(STUDYATKOMPAS100FOR2020–2023). Ultima Accounting : Jurnal Ilmu Akuntansi, 18 (1). ISSN 2085-4595

Text Earnings Persistence The Influence Of Corporate Structure And Performance Volatility (Study At Kompas 100 For 2020–2023).pdf Download (5MB)

Abstract

ssion. The novelty of this study lies in the measurement of the market concentration variable, which is constructed by comparing the scale of the sample company with that of firms in the same industry, thereby allowing the company’s size to be interpreted proportionally relative to comparable industry peers. The results indicate that sales volatility has a significant negative effect on earnings persistence, while market concentration has a significant positive effect. In contrast, ownership concentration and operating cash flow do not have a significant effect on earnings persistence. Simultaneously, sales volatility, ownership concentration, market concentration, and operating cash flow have a significant effect on earnings persistence.

Item Type:	Article
Creators:	Diana, Patricia
Contributors:
Keywords:	Earnings Persistence; Market Concentration; Operating Cash Flow; Ownership Concentration; Sales Volatility
Subjects:	600 Technology (Applied Sciences) > 650 Management and Public Relations > 657 Accounting > 657.3 Financial Reporting
Sustainable Development Goals:	Goal 16. Promote peaceful and inclusive societies for sustainable development, provide access to justice for all and build effective, accountable and inclusive institutions at all levels Goal 08. Promote sustained, inclusive and sustainable economic growth, full and productive employment and work for all
Divisions:	Faculty of Business > Accounting
Date Deposited:	13 Oct 2026 10:09
URI:	https://kc.umn.ac.id/id/eprint/49685

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