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APAKAH KOMPONEN LABA DAN DISTRIBUSI LABA LEBIH PERSISTEN DIBANDINGKAN DENGAN LABA?
Abstract
This study investigates the persistence of earnings generally, and investigate persistence of earnings particularly, that is, divide earnings to the cash and accrual components, operating and non-operating components, and component of earnings distribution to investors and creditors. The data in this study obtained from the OSIRIS database involving all companies listed in Indonesia Stock Exchange from 2002-2019. The results of this study indicate that operating income, cash component of earnings and eaanings distributed to investors have higher persistence. Operating income is the highest component of earnings. Most of previous research examining the persistence of earnings in developed markets, this paper investigated persistence of earnings in developing markets. Indonesia is one of the developing countries.
Abstrak
Penelitian ini tidak hanya menguji persistensi laba secara umum, namun menguji persistensi laba pada tatanan komponen-komponen laba yang dibagi dalam komponen kas dan akrual, komponen laba operasi dan non operasi serta komponen distribusi laba kepada investor dan kreditor dan menguji komponen laba yang manakah yang mempunyai persistensi yang lebih tinggi. Data dalam penelitian ini diperoleh dari Database OSIRIS dengan melibatkan seluruh perusahaan yang terdaftar di Indonesia mulai tahun 2002-2019. Hasil penelitian ini menunjukkan bahwa laba yang berasal dai aktifitas utama perusahaan, laba yang berbasis pada kas dan laba yang didistribusikan kepada investor mempunyai persistensi yang lebih tinggi. Laba operasi merupakan komponen laba yang mempunyai persistensi paling tinggi. Hasil penelitian yang menguji persistensi laba banyak dilakukan di pasar yang sudah maju dan sedikit sekali yang meninjau persistensi laba dan komponen-komponen laba pada pasar yang berkembang. Indonesia merupakan salah satu negara dengan kondisi perekonomian berkembang.
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DOI: https://doi.org/10.26877/sta.v4i2.10190
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