scholarly journals Factors That Affecting Income Persistency With Accrual Reliability As Intervening Variables Of Industrial Companies That Listed On Stock Exchange Of Thailand

2020 ◽  
Vol 2 (1) ◽  
pp. 12-28
Author(s):  
Diana Dwi Astuti ◽  
Wiwik Fitrianingsih ◽  
Siti Maimunah
Keyword(s):  
Corporate Governance ◽  
Path Analysis ◽  
Cash Flow ◽  
Stock Exchange ◽  
Earnings Persistence ◽  
Company Size ◽  
Debt Level ◽  
Industrial Companies ◽  
Good Corporate Governance ◽  
Cash Flow Volatility

This study aims to analyze the factors that affect earnings persistence with accrual reliability as an intervening variable at industrial companies that listed on the Stock Exchange Thailand in 2015-2019. The data that used in this research is secondary data. The research method that reseacher used is path analysis with SPSS version 24. Based on data analysis, the conclusion of this study are there is no significant effect of the independent variables (sales volatility, cash flow volatility, good corporate governance, debt level and company size) on accrual reliability. While the independent variable that affects earnings persistence are sales volatility and company size. The results of the path analysis are the accrual reliability variable can be used as an intervening variable of cash flow volatility, good corporate governance, and debt level on earnings persistence. While sales volatility and company size, accrual realibility can not used as intervening variable to earning persistence. Keywords: Sales Volatility, Cash Flow Volatility, Good Corporate Governance, debt level, company size. Earning persistence  

scholarly journals The Effect Of Accrual Reliability, Debt Level And Cash Flow Volatility On Earnings Persistence

2021 ◽  
Vol 2 (1) ◽  
pp. 7-10
Author(s):  
Komang Ayu Trisna Dayanti ◽  
I Gusti Agung Prama YOGA ◽  
Gusti Ayu Intan Saputra RINI
Keyword(s):  
Cash Flow ◽  
Stock Exchange ◽  
Research Question ◽  
Sample Selection ◽  
Secondary Data ◽  
Earnings Persistence ◽  
Debt Level ◽  
Analysis Technique ◽  
Cash Flow Volatility ◽  
Debt Levels

This research is entitled “The Effect of Accrual Reliability, Debt Level and Cash Flow Volatility on Earnings Persistence”. The research question is “Is the persistence of earnings is affected by accrual reliability, debt levels and cash flow volatility? The research objective is to examine empirically the effect of accrual reliability, debt levels and cash flow volatility on the earnings persistence. Accrual reliability, level of debt and cash flow volatility are independent variables in this study while earnings persistence is the dependent variable. This study used secondary data in the form of annual financial statements of sample companies, namely basic industry and chemicals sector companies listed on the Indonesia Stock Exchange for the period 2014-2018. The sample selection method used was purposive sampling method. In total, there were two 12 sample companies in this study. This study used multiple linear regression data analysis technique including classical assumption test, F-statistical test and hypothesis testing. The results showed the accrual reliability and cash flow volatility had no effect on earnings persistence, while the level of debt had a positive effect on earnings persistence, and therefore, the second hypothesis is acceptable.

scholarly journals THE EFFECT OF IMPLEMENTATION OF GOOD CORPORATE GOVERNANCE, COMPANY SIZE, AND FREE CASH FLOW ON EARNINGS MANAGEMENT

2020 ◽  
Vol 9 (2) ◽  
pp. 72
Author(s):  
Fina Fitriyana
Keyword(s):  
Corporate Governance ◽  
Earnings Management ◽  
Board Of Directors ◽  
Cash Flow ◽  
Audit Committee ◽  
Stock Exchange ◽  
Free Cash Flow ◽  
Company Size ◽  
Good Corporate Governance ◽  
Food And Beverage

The aims of this study is to examine the effect of the good corporate governance, company size, and free cash flow on the earnings management for companies in food and beverage sector at Indonesia Stock Exchange in period of 2012 until 2016. This study conducts regression analysis in term of hypothesis testing. This study finds that board of directors and board of commissioners are significant on earnings management, while the commissioners and audit committee, firm size and free cash flow are insignificant.

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 Peran Komite Audit sebagai Pemoderasi Atas Determinan Persistensi Laba Perusahaan Pertambangan

2018 ◽  
Vol 5 (02) ◽  
pp. 230-244
Author(s):  
Wawan Awaludin ◽  
Darmansyah Darmansyah
Keyword(s):  
Cash Flow ◽  
Firm Size ◽  
Audit Committee ◽  
Stock Exchange ◽  
Cash Flows ◽  
Financial Ratios ◽  
Earnings Persistence ◽  
Company Size ◽  
Debt Level ◽  
Debt Levels

ABSTRACT This study aims to examine operational cash flows, debt levels, and firm size against earnings persistence, in moderation with an audit committee. Samples are 25 mining companies listed on the Indonesia Stock Exchange for 5 years. The results of the study prove that operational cash flows, debt levels have a significant effect on earnings persistence, firm size has a negative effect on earnings persistence. The committee of committee can moderate the effect of cash flow on earnings persistence. The audit committee cannot moderate the influence of the level of debt and company size on earnings persistence. The results of the study are expected to be a consideration for investors in investing in the capital market. Decision-making should be based on financial ratios, among others, operational cash flow, debt level and company size, and for issuers expected in business expansion must consider financial ratios, including operational cash flow, debt level and company size. ABSTRAK Penelitian ini bertujuan untuk menguji arus kas operasional, tingkat hutang, dan ukuran perusahaan terhadap persistensi laba, di moderasi dengan audit committee. Sampel adalah 25 perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia selama 5 tahun. Hasil penelitian membuktikan bahwa arus kas operasional, tingkat hutang berpengaruh signifikan terhadap persistensi laba, ukuran perusahaan berpengaruh negatif terhadap persistensi laba. Komite uadit dapat memoderasi pengaruh arus kas terhadap persistensi laba. Komite audit tidak dapat memoderasi pengaruh tingkat hutang dan ukuran perusahaan terhadap persistensi laba. Hasil penelitian diharapkan dapat menjadi pertimbangan bagi investor dalam melakukan investasi di pasar modal. Pengambilan keputusan seharusnya didasarkan pada rasio keuangan, antara lain, arus kas operasional, tingkat hutang dan ukuran perusahaan, dan bagi emiten diharapkan dalam ekspansi usaha wajib mempertimbangkan rasio keuangan antara lain arus kas operasional, tingkat hutang dan ukuran perusahaan. JEL Classification: M41, O16

scholarly journals Peran Komite Audit sebagai Pemoderasi Atas Determinan Persistensi Laba Perusahaan Pertambangan

2018 ◽  
Vol 5 (02) ◽  
pp. 230-244
Author(s):  
Wawan Awaludin ◽  
Darmansyah Darmansyah
Keyword(s):  
Cash Flow ◽  
Firm Size ◽  
Audit Committee ◽  
Stock Exchange ◽  
Cash Flows ◽  
Financial Ratios ◽  
Earnings Persistence ◽  
Company Size ◽  
Debt Level ◽  
Debt Levels

ABSTRACT This study aims to examine operational cash flows, debt levels, and firm size against earnings persistence, in moderation with an audit committee. Samples are 25 mining companies listed on the Indonesia Stock Exchange for 5 years. The results of the study prove that operational cash flows, debt levels have a significant effect on earnings persistence, firm size has a negative effect on earnings persistence. The committee of committee can moderate the effect of cash flow on earnings persistence. The audit committee cannot moderate the influence of the level of debt and company size on earnings persistence. The results of the study are expected to be a consideration for investors in investing in the capital market. Decision-making should be based on financial ratios, among others, operational cash flow, debt level and company size, and for issuers expected in business expansion must consider financial ratios, including operational cash flow, debt level and company size. ABSTRAK Penelitian ini bertujuan untuk menguji arus kas operasional, tingkat hutang, dan ukuran perusahaan terhadap persistensi laba, di moderasi dengan audit committee. Sampel adalah 25 perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia selama 5 tahun. Hasil penelitian membuktikan bahwa arus kas operasional, tingkat hutang berpengaruh signifikan terhadap persistensi laba, ukuran perusahaan berpengaruh negatif terhadap persistensi laba. Komite uadit dapat memoderasi pengaruh arus kas terhadap persistensi laba. Komite audit tidak dapat memoderasi pengaruh tingkat hutang dan ukuran perusahaan terhadap persistensi laba. Hasil penelitian diharapkan dapat menjadi pertimbangan bagi investor dalam melakukan investasi di pasar modal. Pengambilan keputusan seharusnya didasarkan pada rasio keuangan, antara lain, arus kas operasional, tingkat hutang dan ukuran perusahaan, dan bagi emiten diharapkan dalam ekspansi usaha wajib mempertimbangkan rasio keuangan antara lain arus kas operasional, tingkat hutang dan ukuran perusahaan. JEL Classification: M41, O16

scholarly journals Role of Hedging Mechanism in Maintaining Volatility Cash Flow and Growth Opportunity and Their Impact on Investor Reaction

2020 ◽  
Vol 15 (1) ◽  
pp. 23
Author(s):  
Hartono Hartono ◽  
Oktavianus Pasoloran ◽  
Fransiskus Eduardus Daromes
Keyword(s):  
Path Analysis ◽  
Cash Flow ◽  
Stock Exchange ◽  
Improve Performance ◽  
Investor Confidence ◽  
Growth Opportunity ◽  
Forward Contract ◽  
Cash Flow Volatility ◽  
Investor Reaction

This study aims to investigate the role of forward contract hedging in maintaining volatility cash flow and growth opportunity and its impact on investor reaction. The population in this study included 242 non-financial companies listed on the Indonesia Stock Exchange from 2013–2017. The sample was determined using purposive sampling, and path analysis was employed to analyze the data. Results show that forward contract hedging mediates the effects of volatility cash flow and growth opportunity on investor reaction. This research is expected to provide insights so that company management can improve performance properly and increase investor confidence through the application of hedging, thereby maintaining volatility cash flow and growth opportunity. Keywords: Cash flow volatility, growth opportunity, hedging forward contract, investor reaction.

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 Pengaruh Profitabilitas, Ukuran Perusahaan, Dan Good Corporate Governance Terhadap Pengungkapan Corporate Sosial Responsibilty Dan Dampaknya Terhadap Abnormal Return Pada Perusahaan LQ45

2021 ◽  
Vol 22 (1) ◽  
Author(s):  
Putri Frisca Kuncorowati ◽  
Muhammad Miqdad ◽  
Ahmad Roziq
Keyword(s):  
Corporate Governance ◽  
Data Analysis ◽  
Path Analysis ◽  
Abnormal Return ◽  
Abnormal Returns ◽  
Company Size ◽  
Analysis Study ◽  
Good Corporate Governance ◽  
Csr Disclosure ◽  
The Relationship

This study examines the effect of Profitability, Company Size, GCG on CSR disclosure and its impact on abnormal returns. The purpose of this study was to analyze the effect of Profitability, Company Size, GCG on abnormal returns and the indirect effect on CSR disclosure. The sample in this study was the LQ-45 company listed on the IDX in 2020. Data analysis used Path Analysis. The results of the path analysis study have directly shown that profitability, company size, GCG has a significant effect on CSRD with sig results less than 0.05. Meanwhile, the results of research using path analysis indirectly show that CSR disclosure is not able to strengthen the relationship between profitability, company size, GCG on abnormal returns.

scholarly journals The Influence Good Coorporate Governance, Banking Risks Of Banking Performance On Private Bank Foreign Exchange

2019 ◽  
Vol 1 (2) ◽  
pp. 123-132
Author(s):  
Fadhly Padoli
Keyword(s):  
Corporate Governance ◽  
Path Analysis ◽  
Foreign Exchange ◽  
Stock Exchange ◽  
Private Bank ◽  
Financial Reports ◽  
Purposive Sampling ◽  
Good Corporate Governance

ABSTRACT   This study aimed to analyze the influence of good coorporate governance, banking risks of banking performance on private bank forign exchange. The research sample was determined by the method of purposive sampling based on the criteria of private bank forign exchange are always listed on the Stock Exchange and publish financial reports are complete and present the data includes the data of the studied variables during the study period (2012-2015), in order to obtain a sample 32 bank. This study used path analysis. The results of this study concluded (1) Good Coorporate Governance have negative and significant impact on the banking risks, (2) Good Coorporate Governance have a positive and significant impact on banking performance, (3) banking risks have a negatif and significant impact on banking performance and (4) Good Coorporate Governance have a positive and significant impact on banking performance which banking risks as an intervening variable. Keywords : good corporate governance, banking risks, banking performance

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