ANALISIS PENGARUH LABA AKUNTANSI DAN KOMPONEN LABA TERHADAP PERSISTENSI LABA PADA PT ASTRA INTERNATIONAL, TBK TAHUN 2012-2021
This study aims to determine the effect of accounting profit and profit components at PT Astra International, Tbk in 2012-2021. PT Astra International, Tbk itself is engaged in the automotive sector and several other business lines. This research is classified as ex post facto research, is causal associative and has a quantitative approach. The results of the study show that both partially and simultaneously accounting profit and the profit component have no effect and are not significant on the persistence of earnings at PT Astra International, Tbk in 2012-2021. The magnitude of the influence between accounting profit and the profit component on profit persistence at PT Astra International, Tbk in 2012-2021 is 48.1%. While the remaining 51.9% is influenced by other factors not examined in this study. These results illustrate that the accounting profit and profit component of the company PT Astra International, Tbk in 2012-2021 have not contributed to increasing profit persistence. It is hoped that further research can add other variables to get more accurate results.