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Abstract
In this research, quantitative technical methods were used using non-probability methods - purposive sampling. In the purposive sampling sample which focused on this research study, there were 96 company financial reports over a period of 4 years starting from 2018, 2019, 2020 and 2021 from 25 companies that had published their financial reports. In research studied by researchers regarding financial reports in the Property and Real Estate sector for the 2018-2021 period, the results that can be concluded are that operational cash flow has no effect on profit persistence, economic performance has an effect on profit persistence, company size has no effect on profit persistence. Operational cash flow, economic performance and company size simultaneously influence profit persistence.
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References
- Agnes Veronica Sitanggang, RT (2021). The Influence of Cash Flow Reports, Company Age and Company Size on Financial Performance (Empirical Study of LQ45 Companies listed on the IDX for the 2018-2020 Period). Scientific Journal of Reflection , 775-783.
- Agustin, S. (2020). The Influence of Managerial Ownership, Company Size, Leverage, Audit Fees, Market Concentration Cash Flows, Debt Levels and Box Tax Differences on Profit Persistence (Case Study of Property and Real Estate Companies Listed on the IDX 2015-2018). Prisma (Accounting Student Research Platform) , 38-47.
- Alifah, NN (2020). The Influence of Financial Performance and Macroeconomic Conditions on Stock Returns. Scientific Journal of Management Research , 4-17.
- Amallavista Setyaningrum, R. (2020). The Influence of Debt Level, Company Size, Managerial Ownership and Cash Flow Volatility on Profit Persistence (Empirical Study of Property and Real Estate Companies Listed on the Indonesian Stock Exchange 2015-2019). Perbanas Institute , 276-289.
- Anaekenwa Theophilus Aguguom, SO (2019). Earning Persistence and Firm Performance : Implications of Analysts' Accurate Forecast Ability from Emerging Market of Nigeria. International Journal of Accounting Research , 1-7.
- Arisandi, D. (2019). The Influence of Debt Level, Company Size and Managerial Ownership on Profit Persistence. Accounting E-Journal , 1854-1884.
- Ariyani D, WR (2018). The Effect of Book Tax Differences and Cash Flow on Profit Persistence (Empirical Study of Manufacturing Companies Listed on the IDX). Journal of Sustainability , 574-563.
- Atang Hermawan, DA (2021). Cost of Equity Analysis through the Role of Earnings Aggressiveness and Profit Persistence: Evidence from Manufacturing Companies in Indonesia. International Business and Accounting Research Journal , 167-178.
- Baru Harahap, SE (2020). The Influence of Operating Cash Flow, Investment Cash Flow and Funding Cash Flow on Share Returns in Manufacturing Companies Listed on the IDX for the 2014-2019 Period. Barelang Accounting Journal , 1-11.
- Cahyono, WP (2015). The Influence of Environmental Performance, Economic Performance and Social Performance on Company Financial Performance with Profit Management as a Moderating Variable. Surabaya: Airlangga University.
- Debby Christine, JW (2019). The Influence of Profitability, Leverage, Total Cash Flow and Company Size on Financial Distress in Property and Real Estate Companies Listed on the Indonesian Stock Exchange 2014-2017. Journal of Economics and Sharia Economics , 340-352.
- Dede Hertina, MB (2019). Company Size, Debt Policy and Profitability Influence on Company Value. Ecodemica Journal , 1-10.
- Erra Mariski, LS (2020). Factors That Influence the Persistence of Profits of Manufacturing Companies Listed on the IDX. Tarumanagara Accounting Multiparadigm Journal , 1407-1414.
- Erra Mariski, LS (nd). Factors that Influence the Persistence of Profits of Manufacturing Companies Listed on the IDX.
- Fahmi. (2018). Influence of Financial Management. Bandung: Alphabeta.
- Hady, H. (2020). International Financial Management. Jakarta: Mitra Discourse Media.
- Haholongan, R. (2016). Environmental Performance and Economic Performance of Manufacturing Companies Going Public. Journal of Economics and Business , 413-423.
- Hung Ngoc Dang, VT (2022). Factors Affecting Earning Persistence: Research in Emerging Markets. Contaduria y Administracion , 214-233.
- I, G. (2016). Application of Multivariate Analysis Using the IBMM SPSS 23 Program. Semarang: Diponegoro University Publishing Agency.
- Ingrid Jannah Nabilla Elzy, FN (2020). Analysis of Factors Affecting the Persistence of Earnings in Property and Real Estate Companies Listed on the Indonesia Stock Exchange. Indonesian College of Economics , 1-15.
- Jense. (2018). principal-agent. Jakarta: Bandung.
- Jing Jia, Z. L. (2021). Corporate Sustainability, Earnings Persistence and The Association between Earnings and Future Cash Flows. Journal of Accounting and Finance , 299-336.
- Jufrizen, IN (2020). The Influence of Debt To Equity Ratio, Return On Equity, Return On Assets and Company Size on Company Value in Pharmaceutical Companies. Journal of the Humanities , 183-195.
- Kelen, L.H. (20211). The third phase of Neurofinance Financial Management theory as a new approach. Management scientific journal, 79-86.
- Khotimah, S. (2019). The Influence of Book Tax Differences, Operating Cash Flow, Debt Levels and Company Size on Profit Persistence (Study of Property and Real Estate Companies Listed on the Indonesian Stock Exchange for the 2016-2018 Period). Tegal: Pancasakti University.
- Kieso, D. W. (2018). Intermediate Financial Accounting Intermediate Accounting IFRS Edition Volume I. Jakarta: Salemba Empat.
- Kimouche, B. (2021). The Persistence of Earnings and Earnings Components : Evidence from Algerian Companies (2006-2017). Les Cahiers du Cread , 101-129.
- Komang Ayu Trisna Dayanti, IG (2021). The Effect of Accrual Reliability, Debt Level and Cash Flow Volatility on Earnings Persistence. International Journal of Environmental, Sustainability and Social Science , 7-11.
- Malau, M. (2019). The Effect of Earnings Persistence and Earning Transparency on Company Performance with Corporate Governance as Modifying Variable. Economics and Accounting Journal , 86-94.
- Mauliuda Athiatul Ulya, AP (2014). The influence of corporate governance on company economic performance with environmental performance as an intervention variable. Diponegoro Journal of Accouting , 1-14.
- Mega Indriani, HW (2020). The Influence of Operating Cash, Debt Levels and Company Size on Profit Persistence. Journal of Accounting and Taxation , 138-150.
- Mia Oktavia, YK (2022). The Determinant Factors of earnings Persistence. Jembura Equilibrium Journal , 1-12.
- Miendlarzewska. (2021). The Third Phase of Neurofinance Financial Management Theory as a New Approach. Management Scientific Journal , 79-86.
- Namira Fitri Nadya, DZ (2018). Analysis of Determining Factors of Profit Persistence (Empirical Study of Property and Real Estate Companies Listed on the Indonesian Stock Exchange for the 2012-2016 Period). Champion Familiar Journal , 157-169.
- Nawang Kalbuana, SU (2020). The Influence of Corporate Social Responsibility Disclosure, Profit Persistence and Profit Growth on Profit Management in Companies Listed on the Jakarta Islamic Index. Scientific Journal of Islamic Economics , 350-358.
- Nguyen Vinh Khuong, AA (2022). Earning Management, Board Composition and Earning Persistence in Emerging Markets. Sustainability - MDPI , 1-15.
- Ni Nyoman Dita Arisandi, IB (2019). The Influence of Debt Level, Company Size and Managerial Ownership on Profit Persistence. Udayana University Accounting E-Journal , 1854-1884.
- Ni Wayan Pradnyanita Sukmayanti, NT (2019). The Influence of Capital Structure, Liquidity and Company Size on Profitability in Property and Real Estate Companies. Management E-Journal , 7132-7162.
- Nursita, M. (2021). The Influence of Accounting Profit, Operating Cash Flow, Investment Cash Flow, Funding Cash Flow and Company Size on Stock Returns. Journal of Accounting Research , 1-15.
- Nursya'adah, D. (2020). Predictive ability analysis of Gross Profit, Operating Profit, Net Profit, Operating Cash Flow, Changes in Payables, Changes in Receivables, Changes in Inventory and Changes in Depreciation Expenses on Future Operating Cash Flows (Property and Real Estate Period 2013-2017). Prisma (Accounting Student Research Platform) , 120-135.
- Nuryanto, ZB (2018). Eviews for Basic Econometric Analysis: Application and Interpretation. Magelang: UNIMMA PRESS.
- Orman Hamedi Ilkhechi, S.A. (2021). The Impact of Earnings Persistence on the Operating Cash Flows with Emphasis on Financial Constraints. International Journal of Business and Administrative Studies , 265-274.
- Pimentel, R. C. (2021). Earnings Persistence and Market Reaction to Earnings in the International Insurance Industry. Journal of Contemporary Administration , 1-18.
- Prasetyo, SS (2018). The Influence of Environmental Performance and Audit Committee Performance on Company Economic Performance. Journal of Islamic Accounting and Tax , 49-63.
- Putra, F. (2021). Environmental Performance and Earning Persistence: Empirical Evidence from Indonesia. The Journal of Asian Finance, Economics and Business , 1073-1081.
- Rezika Farah Sabila, EE (2021). Analysis of the Effect of Operating Cash Flow, Leverage and Firm Size on earnings Persistence. Journal of Dimension Management and Public Sector , 42-50.
- RI, B. (2022, May 16). Central Statistics Agency . Retrieved from Central Statistics Agency: http://www.bps.go.id
- Risma Nuraeni, SM (2018). Factors Affecting Profit Persistence. Accruals Accounting Research Journal , 84-112.
- Rosfitasari, R. (2021, November 26). djkn.kemenkeu.go.id . Retrieved from djkn.kemenkeu.go.id Web Site: djkn.kemenkeu.go.id
- Sudarsih, I. (2021). The Influence of Book Tax-Differences, Operating Cash Flow, Tax Planning and Debt Levels on Profit Persistence (Empirical Study of Manufacturing Companies in the Consumer Goods Industry Sector listed on the Indonesia Stock Exchange (BEI) for the 2017-2019 Period). Riau: Sultan Syarif Kasim State Islamic University.
- Sugiyono. (2018). Quantitative, Qualitative and R&D Research Methods. Bandung: Alphabeta.
- Thai Van Ha, USA (2020). The Impact of Environmental and Social Disclosure on Earnings Persistence. International Journal of Energy Economics and Policy , 690-696.
- Varadika Sarah, AJ (2019). The Influence of Cash Flow from Operational Activities, Operational Cycle, Company Accounts and Debt Levels on Profit Persistence (Empirical Study of Construction and Building Sub-Sector Services Companies Listed on the Indonesian Stock Exchange for the 2018-2016 Period). Tambora Journal , 45-55.
- VIVI APRILIYANTI, HV (2019). THE INFLUENCE OF DEBT POLICY, DIVIDEND POLICY, PROFITABILITY, SALES GROWTH AND INVESTMENT OPPORTUNITIES ON COMPANY VALUE WITH COMPANY SIZE AS A MODERATING VARIABLE. TRIJOURNAL.LEMLIT.TRISAKTI.AC.ID - TRISAKTI UNIVERSITY , 1-28.
References
Agnes Veronica Sitanggang, RT (2021). The Influence of Cash Flow Reports, Company Age and Company Size on Financial Performance (Empirical Study of LQ45 Companies listed on the IDX for the 2018-2020 Period). Scientific Journal of Reflection , 775-783.
Agustin, S. (2020). The Influence of Managerial Ownership, Company Size, Leverage, Audit Fees, Market Concentration Cash Flows, Debt Levels and Box Tax Differences on Profit Persistence (Case Study of Property and Real Estate Companies Listed on the IDX 2015-2018). Prisma (Accounting Student Research Platform) , 38-47.
Alifah, NN (2020). The Influence of Financial Performance and Macroeconomic Conditions on Stock Returns. Scientific Journal of Management Research , 4-17.
Amallavista Setyaningrum, R. (2020). The Influence of Debt Level, Company Size, Managerial Ownership and Cash Flow Volatility on Profit Persistence (Empirical Study of Property and Real Estate Companies Listed on the Indonesian Stock Exchange 2015-2019). Perbanas Institute , 276-289.
Anaekenwa Theophilus Aguguom, SO (2019). Earning Persistence and Firm Performance : Implications of Analysts' Accurate Forecast Ability from Emerging Market of Nigeria. International Journal of Accounting Research , 1-7.
Arisandi, D. (2019). The Influence of Debt Level, Company Size and Managerial Ownership on Profit Persistence. Accounting E-Journal , 1854-1884.
Ariyani D, WR (2018). The Effect of Book Tax Differences and Cash Flow on Profit Persistence (Empirical Study of Manufacturing Companies Listed on the IDX). Journal of Sustainability , 574-563.
Atang Hermawan, DA (2021). Cost of Equity Analysis through the Role of Earnings Aggressiveness and Profit Persistence: Evidence from Manufacturing Companies in Indonesia. International Business and Accounting Research Journal , 167-178.
Baru Harahap, SE (2020). The Influence of Operating Cash Flow, Investment Cash Flow and Funding Cash Flow on Share Returns in Manufacturing Companies Listed on the IDX for the 2014-2019 Period. Barelang Accounting Journal , 1-11.
Cahyono, WP (2015). The Influence of Environmental Performance, Economic Performance and Social Performance on Company Financial Performance with Profit Management as a Moderating Variable. Surabaya: Airlangga University.
Debby Christine, JW (2019). The Influence of Profitability, Leverage, Total Cash Flow and Company Size on Financial Distress in Property and Real Estate Companies Listed on the Indonesian Stock Exchange 2014-2017. Journal of Economics and Sharia Economics , 340-352.
Dede Hertina, MB (2019). Company Size, Debt Policy and Profitability Influence on Company Value. Ecodemica Journal , 1-10.
Erra Mariski, LS (2020). Factors That Influence the Persistence of Profits of Manufacturing Companies Listed on the IDX. Tarumanagara Accounting Multiparadigm Journal , 1407-1414.
Erra Mariski, LS (nd). Factors that Influence the Persistence of Profits of Manufacturing Companies Listed on the IDX.
Fahmi. (2018). Influence of Financial Management. Bandung: Alphabeta.
Hady, H. (2020). International Financial Management. Jakarta: Mitra Discourse Media.
Haholongan, R. (2016). Environmental Performance and Economic Performance of Manufacturing Companies Going Public. Journal of Economics and Business , 413-423.
Hung Ngoc Dang, VT (2022). Factors Affecting Earning Persistence: Research in Emerging Markets. Contaduria y Administracion , 214-233.
I, G. (2016). Application of Multivariate Analysis Using the IBMM SPSS 23 Program. Semarang: Diponegoro University Publishing Agency.
Ingrid Jannah Nabilla Elzy, FN (2020). Analysis of Factors Affecting the Persistence of Earnings in Property and Real Estate Companies Listed on the Indonesia Stock Exchange. Indonesian College of Economics , 1-15.
Jense. (2018). principal-agent. Jakarta: Bandung.
Jing Jia, Z. L. (2021). Corporate Sustainability, Earnings Persistence and The Association between Earnings and Future Cash Flows. Journal of Accounting and Finance , 299-336.
Jufrizen, IN (2020). The Influence of Debt To Equity Ratio, Return On Equity, Return On Assets and Company Size on Company Value in Pharmaceutical Companies. Journal of the Humanities , 183-195.
Kelen, L.H. (20211). The third phase of Neurofinance Financial Management theory as a new approach. Management scientific journal, 79-86.
Khotimah, S. (2019). The Influence of Book Tax Differences, Operating Cash Flow, Debt Levels and Company Size on Profit Persistence (Study of Property and Real Estate Companies Listed on the Indonesian Stock Exchange for the 2016-2018 Period). Tegal: Pancasakti University.
Kieso, D. W. (2018). Intermediate Financial Accounting Intermediate Accounting IFRS Edition Volume I. Jakarta: Salemba Empat.
Kimouche, B. (2021). The Persistence of Earnings and Earnings Components : Evidence from Algerian Companies (2006-2017). Les Cahiers du Cread , 101-129.
Komang Ayu Trisna Dayanti, IG (2021). The Effect of Accrual Reliability, Debt Level and Cash Flow Volatility on Earnings Persistence. International Journal of Environmental, Sustainability and Social Science , 7-11.
Malau, M. (2019). The Effect of Earnings Persistence and Earning Transparency on Company Performance with Corporate Governance as Modifying Variable. Economics and Accounting Journal , 86-94.
Mauliuda Athiatul Ulya, AP (2014). The influence of corporate governance on company economic performance with environmental performance as an intervention variable. Diponegoro Journal of Accouting , 1-14.
Mega Indriani, HW (2020). The Influence of Operating Cash, Debt Levels and Company Size on Profit Persistence. Journal of Accounting and Taxation , 138-150.
Mia Oktavia, YK (2022). The Determinant Factors of earnings Persistence. Jembura Equilibrium Journal , 1-12.
Miendlarzewska. (2021). The Third Phase of Neurofinance Financial Management Theory as a New Approach. Management Scientific Journal , 79-86.
Namira Fitri Nadya, DZ (2018). Analysis of Determining Factors of Profit Persistence (Empirical Study of Property and Real Estate Companies Listed on the Indonesian Stock Exchange for the 2012-2016 Period). Champion Familiar Journal , 157-169.
Nawang Kalbuana, SU (2020). The Influence of Corporate Social Responsibility Disclosure, Profit Persistence and Profit Growth on Profit Management in Companies Listed on the Jakarta Islamic Index. Scientific Journal of Islamic Economics , 350-358.
Nguyen Vinh Khuong, AA (2022). Earning Management, Board Composition and Earning Persistence in Emerging Markets. Sustainability - MDPI , 1-15.
Ni Nyoman Dita Arisandi, IB (2019). The Influence of Debt Level, Company Size and Managerial Ownership on Profit Persistence. Udayana University Accounting E-Journal , 1854-1884.
Ni Wayan Pradnyanita Sukmayanti, NT (2019). The Influence of Capital Structure, Liquidity and Company Size on Profitability in Property and Real Estate Companies. Management E-Journal , 7132-7162.
Nursita, M. (2021). The Influence of Accounting Profit, Operating Cash Flow, Investment Cash Flow, Funding Cash Flow and Company Size on Stock Returns. Journal of Accounting Research , 1-15.
Nursya'adah, D. (2020). Predictive ability analysis of Gross Profit, Operating Profit, Net Profit, Operating Cash Flow, Changes in Payables, Changes in Receivables, Changes in Inventory and Changes in Depreciation Expenses on Future Operating Cash Flows (Property and Real Estate Period 2013-2017). Prisma (Accounting Student Research Platform) , 120-135.
Nuryanto, ZB (2018). Eviews for Basic Econometric Analysis: Application and Interpretation. Magelang: UNIMMA PRESS.
Orman Hamedi Ilkhechi, S.A. (2021). The Impact of Earnings Persistence on the Operating Cash Flows with Emphasis on Financial Constraints. International Journal of Business and Administrative Studies , 265-274.
Pimentel, R. C. (2021). Earnings Persistence and Market Reaction to Earnings in the International Insurance Industry. Journal of Contemporary Administration , 1-18.
Prasetyo, SS (2018). The Influence of Environmental Performance and Audit Committee Performance on Company Economic Performance. Journal of Islamic Accounting and Tax , 49-63.
Putra, F. (2021). Environmental Performance and Earning Persistence: Empirical Evidence from Indonesia. The Journal of Asian Finance, Economics and Business , 1073-1081.
Rezika Farah Sabila, EE (2021). Analysis of the Effect of Operating Cash Flow, Leverage and Firm Size on earnings Persistence. Journal of Dimension Management and Public Sector , 42-50.
RI, B. (2022, May 16). Central Statistics Agency . Retrieved from Central Statistics Agency: http://www.bps.go.id
Risma Nuraeni, SM (2018). Factors Affecting Profit Persistence. Accruals Accounting Research Journal , 84-112.
Rosfitasari, R. (2021, November 26). djkn.kemenkeu.go.id . Retrieved from djkn.kemenkeu.go.id Web Site: djkn.kemenkeu.go.id
Sudarsih, I. (2021). The Influence of Book Tax-Differences, Operating Cash Flow, Tax Planning and Debt Levels on Profit Persistence (Empirical Study of Manufacturing Companies in the Consumer Goods Industry Sector listed on the Indonesia Stock Exchange (BEI) for the 2017-2019 Period). Riau: Sultan Syarif Kasim State Islamic University.
Sugiyono. (2018). Quantitative, Qualitative and R&D Research Methods. Bandung: Alphabeta.
Thai Van Ha, USA (2020). The Impact of Environmental and Social Disclosure on Earnings Persistence. International Journal of Energy Economics and Policy , 690-696.
Varadika Sarah, AJ (2019). The Influence of Cash Flow from Operational Activities, Operational Cycle, Company Accounts and Debt Levels on Profit Persistence (Empirical Study of Construction and Building Sub-Sector Services Companies Listed on the Indonesian Stock Exchange for the 2018-2016 Period). Tambora Journal , 45-55.
VIVI APRILIYANTI, HV (2019). THE INFLUENCE OF DEBT POLICY, DIVIDEND POLICY, PROFITABILITY, SALES GROWTH AND INVESTMENT OPPORTUNITIES ON COMPANY VALUE WITH COMPANY SIZE AS A MODERATING VARIABLE. TRIJOURNAL.LEMLIT.TRISAKTI.AC.ID - TRISAKTI UNIVERSITY , 1-28.