PERSISTENSI LABA PERUSAHAAN MANUFAKTUR

Abstrak

This study aims to analyze the influence of production costs and promotion costs of earnings persistence by focusing on manufacturing companies listed in Indonesia Stock Exchange with research period in 2019-2021. The data used in this research are secondary data. The population in this study are manufacturing companies listed in Indonesia Stock Exchange. The sampling selection method used was purposive sampling and obtained 65 companies with total of 195 samples. The analytical tool used in this study was the linear regression analysis. The result of this research showed that production costs have no effect on earnings persistence, while promotion costs have an effect on earnings persistence