scholarly journals PENGARUH ARUS KAS OPERASI, TINGKAT UTANG, DAN OPINI AUDIT TERHADAP PERSISTENSI LABA PADA PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BEI PERIODE 2013-2016

2020 ◽  
Vol 5 (2) ◽  
pp. 182-192 ◽  
Author(s):  
Amira Qurrata Aini ◽  
Zuraida Zuraida
Keyword(s):  
Cash Flow ◽  
Sampling Method ◽  
Stock Exchange ◽  
Secondary Data ◽  
Financial Statement ◽  
Earnings Persistence ◽  
Mining Companies ◽  
Operating Cash Flow ◽  
Audit Opinions ◽  
Research Show

The study aims to determine the effect of operating cash flow, leverage, and audit opinions on earnings persistence. The population of this study is mining companies listed in Indonesian Stock Exchange in 2013-2016. The sample selected by purposive sampling method. The data used in this research is secondary data in the form of financial statement companies. Data analysis was performed using multiple linear regression statistical analysis. The results of this research show that operating cash flow, leverage, and audit opinions simultaneously influence earnings persistence. Partially operating cash flow and leverage significantly influence earnings persistence, whereas, audit opinions do not influence earning persistence.

scholarly journals The Determinant Factors of Earnings Persistence

2022 ◽  
Vol 4 (1) ◽  
Author(s):  
Mia Oktavia ◽  
Yulius Kurnia Susanto
Keyword(s):  
Cash Flow ◽  
Sampling Method ◽  
Stock Exchange ◽  
Regression Method ◽  
Earnings Persistence ◽  
Operating Cycle ◽  
Multiple Regression Method ◽  
Cash Flow Volatility ◽  
Operating Cash Flow ◽  
Research Show

The purpose of this research is to provide empirical evidence about the effect of operating cash flow, sales volatility, cash flow volatility, operating cycle, and book tax difference on earnings persistence. The company used in this research is manufacturing company listed in Indonesia Stock Exchange (IDX) from 2016 until 2020. Samples of this research were selected based on the purposive sampling method and resulted in 43 companies, therefore the data used for this research amounting to 215 data. The data obtained from these samples were analyzed using multiple regression method. The result of this research show that operating cycle have influence on earnings persistence. While operating cash flow, sales volatility, cash flow volatility, and book tax difference have no influence on earnings persistence.

scholarly journals Analysis of the Effect of Operating Cash Flow, Leverage, and Firm Size on Earnings Persistence

2021 ◽  
Vol 2 (3) ◽  
pp. 42-50
Author(s):  
Rezika Farah Sabila ◽  
Einde Evana ◽  
Ratna Septiyanti
Keyword(s):  
Empirical Evidence ◽  
Cash Flow ◽  
Firm Size ◽  
Sampling Method ◽  
Stock Exchange ◽  
Secondary Data ◽  
Earnings Persistence ◽  
Purposive Sampling ◽  
Operating Cash Flow ◽  
Positive Effect

This research aims to provide empirical evidence in the effect of operating cash flow, leverage, and firm size on earnings persistence. The data used on this research is historical secondary data. The data used in this research were taken from website www.idx.co.id. A population in this research were companies listed on the Indonesia Stock Exchange (IDX) sector food & beverage for the period 2015-2019. Sampling method used is purposive sampling method with a sample of 33 companies. The outcome of this research indicate that operating cash flow & firm size have a positive effect on earning persistence. Meanwhile, leverage  does not affect earning persistence.

scholarly journals Effects of Sales, Receivables Turnover, and Cash Flow on Liquidity

2019 ◽  
Author(s):  
Rusdiyanto Rusdiyanto ◽  
Dian Agustia ◽  
Soegeng Soetedjo ◽  
Dina Fitrisia Septiarini ◽  
Susetyorini Susetyorini ◽  
...  
Keyword(s):  
Cash Flow ◽  
Stock Exchange ◽  
Secondary Data ◽  
Financial Statements ◽  
Financial Statement ◽  
Sales Growth ◽  
Accounts Receivable ◽  
Operating Cash Flow ◽  
Google Search ◽  
A Company

In this study, the author proposes to evaluate the effect of sales growth, Receivable Turnover and operating cash flow on the liquidity of PT. Unilever Indonesia Plc. The research method used is descriptive method with a quantitative approach. In this statement, the population used in this study is the financial statement data from PT. Unilever Indonesia Plc. from 2010 to 2018, the technique of determining the sampling uses Purposive Sampling. This research data uses secondary data from PT. Unilever Indonesia Plc financial statements from 2010 to 2018. All data sources were obtained from the website of the Indonesia Stock Exchange at https://www.idx.co.id, the company's website and Google search. Our analysis reveals that sales growth and accounts receivable turnover from PT. Unilever Indonesia Plc. has no influence on the liquidity of PT. Unilever Indonesia Plc, while operating cash flow has an influence on the Liquidity of PT Unilever Indonesia Plc. This means the ups and downs of the value of sales and accounts receivable turnover of a company has no influence on the liquidity of PT. Unilever Indonesia Plc, while operating cash flow has increased or decreased has an influence on the liquidity of PT Unilever Indonesia Plc. The value of sales growth, accounts receivable turnover and operating cash flow can explain the liquidity of PT Unilever Indonesia Plc. by 78%, while 22% is explained by other factors which are not included in this study.

scholarly journals Faktor-Faktor Yang Mempengaruhi Financial Distress

2021 ◽  
Vol 21 (2) ◽  
pp. 734
Author(s):  
Endriana Winda Wulandari ◽  
Jaeni Jaeni
Keyword(s):  
Cash Flow ◽  
Financial Distress ◽  
Quantitative Research ◽  
Sampling Method ◽  
Stock Exchange ◽  
Secondary Data ◽  
Sales Growth ◽  
Operating Capacity ◽  
Negative Effect ◽  
Operating Cash Flow

This study aims to analyze the influence of operating cash flow, leverage, liquidity, operating capacity, profitability and sales growth on the financial distress of Property and Real Estate companies on the Indonesia Stock Exchange (IDX) 2015-2019. This research is a type of quantitative research using secondary data. The sample in this study obtained as many as 26 companies, in the case of the method used is purposive sampling which is a sampling method by determining the criteria that have been determined. The data analysis method used multiple linear regression. The results of the F test show that operating cash flow, leverage, liquidity, operating capacity, profitability, and sales growth variables simultaneously affect financial distress. However, in testing the hypothesis (t-test) the operating cash flow, operating capacity, profitability and sales growth variables have no effect on financial distress, while the leverage and liquidity variables have a significant and negative effect on financial distress

scholarly journals Pengaruh Volatilitas Arus Kas, Volatilitas Penjualan, Tingkat Hutang dan Ukuran Perusahaan Terhadap Persistensi Laba pada Perusahaan Pertambangan Batu Bara yang Terdaftar di Bursa Efek Indonesia (BEI) Periode 2014-2018

2021 ◽  
Vol 2 (2) ◽  
pp. 92-97
Author(s):  
Kunigunda Hoar Tae Nahak ◽  
Ni Nengah Seri Ekayani ◽  
Ni Putu Riasning
Keyword(s):  
Cash Flow ◽  
Sampling Method ◽  
Stock Exchange ◽  
Earnings Persistence ◽  
Company Size ◽  
Analysis Method ◽  
Mining Companies ◽  
Cash Flow Volatility ◽  
Earning Quality ◽  
Observation Period

“Earning persistence is a component of earning quality. This study aims to determine whether the cash flow volatility, sales volatility, debt levels and company size affect the persistence of earnings. Sampling method is purposive sampling. The population in this study consisted of 24 coal mining companies listed in the Indonesia Stock Exchange and the observation period starts from 2014-2018. The number of samples that meet the sample criteria is 10 coal companies with 50 observational data. Data analysis method used is multiple linear regression. Based on the results af analysis and testing, it is found that cash flow volatility has a significant effect on earnings persistence. While sales volatility has a negative and significant effect on earnings persistence, the level of debt has a positive and significant effect on earnings persistence, and firm size has on effect on earnings persistence.

scholarly journals Faktor Yang Mempengaruhi Tax Avoidance Pada Perusahaan Barang Konsumsi Yang Terdaftar Di BEI

2020 ◽  
Vol 8 (3) ◽  
pp. 253-262
Author(s):  
Desy Mariani
Keyword(s):  
Sampling Method ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Tax Avoidance ◽  
Secondary Data ◽  
Capital Intensity ◽  
Financial Statement ◽  
Sales Growth ◽  
Positive Effect ◽  
Research Show

This research is conducted to analyze the influence of liquidity, leverage, sales growth and capital intensity of tax avoidance. The population in this research is used secondary data from the financial statement of sub sector good consumer companies listed in the Indonesia Stock Exchange in 2014 – 2018 as many as 48 companies. This research used purposive sampling method and obtained 24 companies for sample. The data analysis used double linear regression analysis with program SPSS version 20. The result of this research show that sales growth have positive effect on tax avoidance. While liquidity,leverage and capital intensity have not effect on tax avoidance.

Pengaruh Jumlah Dewan Komisaris, Leverage, Profitabilitas, Intensitas Modal, Cash Flow, Dan Ukuran Perusahaan Terhadap Konservatisme (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2012-2017)

2019 ◽  
Vol 8 (1) ◽  
pp. 17-24
Author(s):  
Siti Suharni ◽  
Arini Wildaniyati ◽  
Dea Andreana
Keyword(s):  
Cash Flow ◽  
Sampling Method ◽  
Stock Exchange ◽  
Secondary Data ◽  
Capital Intensity ◽  
Financial Statements ◽  
Descriptive Statistics ◽  
Company Size ◽  
Manufacturing Companies ◽  
Financial Reports

This study is aimed at examining the effects of the Number of Board of Commissioners, Leverage, Profitability, Capital Intensity, Cash Flow, and Company Size toward Conservatism in the manufacturing companies listed on the Indonesian Stock Exchange (IDX). The population used in this study is the yearly financial statements on firm of manufacturing listed at BEI period 2012-2017, using purposive sampling method. The type of data used is secondary data obtained from yerly financial reports published and downloaded through the official BEI website. Data analyzed with Descriptive statistics, test of classic assumption and exmination of hypothesis with multiple linier regression method. The result of hypothesis research shows variable Profitability and Cash Flow have a significant effect on the ability of Conservatism, while the Number of Board of Commissioners, Leverage, Capital Intensity, and Company Size has no effect on the ability of Conservatism.

scholarly journals KEBIJAKAN PEMBAGIAN DIVIDEN KAS DI PERUSAHAAN SUB SEKTOR PERDAGANGAN ECERAN

2021 ◽  
Vol 7 (2) ◽  
pp. 175-186
Author(s):  
Rochman Marota ◽  
Vinna Oktaviani ◽  
Amelia Rahmi
Keyword(s):  
Cash Flow ◽  
Firm Size ◽  
Sampling Method ◽  
Stock Exchange ◽  
Net Income ◽  
Investment Opportunity ◽  
Purposive Sampling ◽  
Investment Opportunity Set ◽  
Operating Cash Flow ◽  
Retail Trading

ABSTRAKTujuan dari penelitian ini adalah untuk menganalisis pengaruh laba bersih, arus kas operasi, investment opportunity set, dan firm size terhadap dividen kas. Penelitian ini dilakukan pada perusahaan sub perdagangan eceran yang terdaftar di Bursa Efek Indonesia periode 2015–2019. Sampel terdiri dari lima perusahaan yang dipilih dengan menggunakan metode purposive sampling. Penelitian ini menggunakan uji regresi linear berganda untuk menguji hipotesis. Hasil pengujian menunjukkan bahwa laba bersih berpengaruh positif terhadap dividen kas, sedangkan arus kas operasi, investment opportunity set, dan firm size tidak berpengaruh. Hal ini dapat menjadi perhatian bagi perusahaan untuk terus meningkatkan kinerja perusahaan dalam menghasilkan laba bersih. Dengan laba yang tinggi, para investor akan lebih tertarik untuk menginvestasikan dananya. ABSTRACTThe purpose of this study is to analyze the effect of net income, operating cash flow, investment opportunity set, and firm size on cash dividends. This research was conducted on sub-retail trading companies listed on the Indonesia Stock Exchange for the 2015–2019 period. The sample consists of five companies, selected using the purposive sampling method. It uses multiple linear regression to test the hypotheses. Results show that net income affects positively cash dividends. While cash flow, investment opportunity set, and firm size does not affect cash dividends. This can be a concern for the company to continue to improve the company's performance in generating net income. With high profits, investors will be more interested in investing their funds.

scholarly journals The Pengaruh Ukuran perusahaan dan Ukuran Komite Audit terhadap Pengungkapan Corporate Social Responsibility

Owner ◽  
2020 ◽  
Vol 4 (1) ◽  
pp. 48
Author(s):  
Jaenal Abidin ◽  
Siska Anggun Lestari
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Audit Committee ◽  
Sampling Method ◽  
Stock Exchange ◽  
Secondary Data ◽  
Company Size ◽  
Mining Companies ◽  
Corporate Social Responsibility Disclosure ◽  
Corporate Social

The purpose of this study was to determine the effect of company size on corporate social responsibility disclosure and to determine the effect of audit committee size on corporate social responsibility disclosure, and to determine the effect of company size and audit committee size together on corporate social responsibility disclosure in mining companies in the period 2014-2018. Data collection using secondary data obtained from the Indonesia Stock Exchange. The population in this study are mining companies listed on the Indonesia Stock Exchange. Sampling with puposive sampling method, there are 155 samples. The method of analysis uses multiple linear regression. The results of the study concluded that the size of the company and the size of the audit committee simultaneously had a significant effect on corporate social responsibility disclosure, company size had no significant effect on corporate social responsibility disclosure, and the size of the audit committee had a significant effect on corporate social responsibility disclosure.

scholarly journals Pengaruh Profitabilitas, Kepemilikan Institusional dan Umur Perusahaan terhadap Integrated Reporting

Eksos ◽  
2020 ◽  
Vol 16 (2) ◽  
pp. 95-109
Author(s):  
Uyun Sundari ◽  
Ratno Agriyanto ◽  
Dessy Noor Farida
Keyword(s):  
Data Analysis ◽  
Linear Regression ◽  
Multiple Linear Regression ◽  
Sampling Method ◽  
Stock Exchange ◽  
Secondary Data ◽  
Institutional Ownership ◽  
Integrated Reporting ◽  
Analysis Techniques ◽  
Mining Companies

This research was conducted to determine the effect of profitability, institutional ownership and company age on integrated reporting. Type of research is quantitative with multiple linear regression data analysis techniques using the SPSS application. The data tested is secondary data. The population of this study is mining companies listed on the Indonesia Stock Exchange with the period 2016-2018. The sample uses a purposive sampling method which amounts to 48 samples. The results of this study indicate that first, profitability and institutional ownership have no effect on integrated reporting. Second, the age of the company affects the integrated reporting. Third, simultaneous profitability, institutional ownership and age of the company affect the integrated reporting.

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