Pengaruh Environmental Responsibility, Dividend Yield, Sales Volatility, dan Debt Level Terhadap Earnings Persistence pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia pada Tahun 2019-2023

Abstract

This study aims to test and analyze the effect of Environmental Responsibility, Dividend Yield, Sales Volatility, and Debt Level on Earnings Persistence in manufacturing companies listed on the Indonesia Stock Exchange in 2019-2023. The population of this study are all manufacturing companies listed on the Indonesia Stock Exchange for the 2019 -2023 period, namely 163 companies using purposive sampling method obtained 31 companies that meet the sample criteria and with 5 years of observation obtained 155 data. The data collection method in the study used documentation studies. The data analysis technique used is panel data regression analysis with the help of Eviews 12 software. The results of this study indicate that environmental responsibility and sales volatility have a significant positive effect on earnings persistence. While dividend yield and debt level have no effect on earnings persistence.