scholarly journals PENGARUH ARUS KAS KEGIATAN OPERASI, SIKLUS OPERASI, UKURAN PERUSAHAAN DAN TINGKAT HUTANG TERHADAP PERSISTENSI LABA (STUDI EMPIRIS PADA PERUSAHAAN JASA SUB SEKTOR KONSTRUKSI DAN BANGUNAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2013-2016)

2019 ◽  
Vol 3 (1) ◽  
pp. 45-54
Author(s):  
Varadika Sarah ◽  
Ahmad Jibrail ◽  
Sudrajat Martadinata
Keyword(s):  
Panel Data ◽  
Firm Size ◽  
Stock Exchange ◽  
Sampling Technique ◽  
Cash Flows ◽  
Earnings Persistence ◽  
Building Sector ◽  
Operating Cycle ◽  
Operating Cash Flows ◽  
Operating Cash Flow

Earnings Persistence is earning can reflect the earnimg priod next. In fact there are still companies that do not guarantee a persistent of earning. This study wished to examine ehe effect of operating cash flows, operating cycle, firm size, and the lever of debt both individually and simultaneously to earning persistence in service compnies of construction and building sector listed on Indonesia Stock Exchange period 2013-2016. The sampling technique using purposive sampling so than 9 sample companies were obtained. Data were analized using panel data with multiple regression then tested with the help of STATA 11 softwere.The result of this study are: operating cash flow, operating cycle, firm size there is not significant effect on earning persistence. While the level of debt has significant effect on earning persistence in service compnies of construction and building sector listed on Indonesia Stock Exchange period 2013-2016

scholarly journals Effect Of Net Income And Operating Cash Flow On Cash Dividends

2019 ◽  
Vol 3 (2) ◽  
pp. 145-158
Author(s):  
Sherly Rinjani ◽  
Uswatun Hasanah
Keyword(s):  
Cash Flow ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Multiple Linear Regression Analysis ◽  
Cash Flows ◽  
Net Income ◽  
Financial Condition ◽  
Operating Cash Flows ◽  
Operating Cash Flow

In invested, investors are more interested to shared profits at the form of cash dividends. The factor that can determine the amount of cash dividends that companies shared to investors are financial condition of the company which consists of net income and operating cash flow. The objective of this research is to determine the influence of net income and operating cash flows on cash dividends. The population of this research was pharmaceutical sub-sector manufacturing company on the Indonesia Stock Exchange (IDX) 2013-2018 Period. The sampling technique used in this research is purposive sampling method, and five companies have conform of that criteria sampling. This research used multiple linear regression analysis with IBM SPSS 23 software.The result of this research showed that (1) net income has influence on cash dividends (2) operating cash flow has influence on cash dividends.

scholarly journals The Effect of Firm Size on Predictability Future Cash Flows Using Earnings and Operating Cash Flows

2017 ◽  
Vol 9 (1) ◽  
pp. 90
Author(s):  
Nasrollah Takhtaei ◽  
Hassan Karimi
Keyword(s):  
Cash Flow ◽  
Firm Size ◽  
Small Firms ◽  
Stock Exchange ◽  
Cash Flows ◽  
Working Capital ◽  
Operating Cash Flows ◽  
Relative Ability ◽  
Operating Cash Flow ◽  
Future Cash Flows

The aim of this research is to investigate earnings relative ability, operating cash flow, and two traditional criteria of cash flow, that is, net earnings plus depreciation and operating working capital in predicting operating future cash flows. Further, the effect of firm size on the ability to predict these criteria is investigated in this research. The sample firms contain listed companies in Tehran Stock Exchange (TSE) over the period 2005-2009. The results show that net earnings relative to operating cash flows and its traditional criteria have greater ability to predict future cash flows in small firms whereas operating cash flows compared with other criteria are better predictors in big firms. Results indicate thatthe predictability of all models increases considerably when firm size increases.  

Dampak Perbedaan Antara Laba Akuntansi dan Laba Fiskal (Boot Tax Differences) serta Faktor yang Mempengaruhi Perilaku Persisntensi Laba Perusahaan Manufaktur di Indonesia

2020 ◽  
Vol 3 (2) ◽  
pp. 81-90
Author(s):  
Almatius Marsudi ◽  
Lim Thingthing
Keyword(s):  
Stock Exchange ◽  
Sample Selection ◽  
Cash Flows ◽  
Earnings Persistence ◽  
Manufacturing Companies ◽  
Operating Cash Flows ◽  
Corporate Earnings ◽  
Operating Cash Flow ◽  
Research Criteria ◽  
Persistence Behavior

The purpose of this study is to analyse empirical evidence of the effect of differences between accounting earnings and fiscal profits (book tax differences), operating cash flows and accrual amounts on the persistence behavior of corporate earnings. This study uses data from manufacturing companies in the Indonesian stock exchange during the period 2015 to 2017. The sample selection is have purposive sampling method and obtained a sample of 71 manufacturing companies in Indonesia that have met the research criteria. Data is analyzed with multiple regression to have the effect of independent variables on earnings persistence. The results showed that differences in accounting profit and taxable income and the magnitude of accrual did not affect earnings persistence while operating cash flow had an effect on earnings persistence.

scholarly journals PENGARUH OPERATING CAPACITY, SALES GROWTH DAN ARUS KAS OPERASI TERHADAP FINANCIAL DISTRESS

2019 ◽  
Vol 5 (1) ◽  
Author(s):  
Annisa Livia Ramadhani ◽  
Khairun Nisa
Keyword(s):  
Logistic Regression ◽  
Regression Analysis ◽  
Financial Distress ◽  
Agricultural Sector ◽  
Stock Exchange ◽  
Sampling Technique ◽  
Cash Flows ◽  
Sales Growth ◽  
Operating Capacity ◽  
Operating Cash Flows

This study aims to determine how the influence of operating capacity, sales growth and operating cash flows on financial distress. The population in this study israll agricultural sector companies listed on the Indonesia Stock Exchange (IDX) in 2013-2017. The sampling technique in this study used purposive sampling which produced 8 samples in a period of 5 years, namely as many as 40 units of data samples. The analytical method used is logistic �regression analysis which is processed. using SPSS Version 25. Based on the results of this study, it was found that simultaneous operating capacity, sales growth and operating cash flows influence the occurrence of financial distress. Then partially, operating capacity and sales growth have no effect on the occurrence of financial distress, while operating cash flows have a positive and significant effect on the occurrence of financial distress.�Keyword : Financial Distress, Operating capacity, Sales growth, Operation cash flow.

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 The Influence of Managerial Ownership and Firm Size On Debt Policy

2018 ◽  
Vol 3 (1) ◽  
pp. 47-55
Author(s):  
Lihard Stevanus Lumapow
Keyword(s):  
Panel Data ◽  
Firm Size ◽  
Negative Impact ◽  
Stock Exchange ◽  
Sampling Technique ◽  
Fixed Effect Model ◽  
Managerial Ownership ◽  
Analysis Tool ◽  
Manufacturing Companies ◽  
Debt Policy

This study aims to examine and analyse the effect of managerial ownership and firm size on debt policy in the perspective of agency theory. This research uses industrial samples of manufacturing companies listed on Indonesia Stock Exchange from 2012 until 2016. Sampling technique used is purposive sampling, and data collection techniques are panel data (cross-section and time series). The analysis tool used in this research is panel data regression with fixed effect model (FEM) approach. Based on the test results show that managerial ownership has a positive and significant effect on debt policy. Company Size has a negative impact but insignificant on debt policy. The results of this study have the potential for agency conflict.

scholarly journals EFFECTS OF ASSET STRUCTURE, OPERATING CASH FLOW, AND PROFITABILITY ON DEBT POLICY IN PROPERTY AND REAL ESTATE COMPANIES ON THE INDONESIA STOCK EXCHANGE PERIOD 2013-2017

2018 ◽  
Vol 7 (01) ◽  
pp. 33
Author(s):  
Meilianta Br Peranginangin ◽  
Cathrin Mutiara Saragih ◽  
Hantono Hantono ◽  
Namira Ufrida Rahmi ◽  
Siti Tiffany Guci
Keyword(s):  
Linear Regression ◽  
Real Estate ◽  
Multiple Linear Regression ◽  
Cash Flow ◽  
Analytical Method ◽  
Stock Exchange ◽  
Cash Flows ◽  
Operating Cash Flows ◽  
Operating Cash Flow ◽  
Debt Policy

This study aims to determine the effect of asset structure, operating cash flow, and profitability on debt policy in property and real estate companies in the Indonesia Stock Exchange in 2013-2017. The analytical method used is multiple linear regression, F test and t test. The results of the analysis of this study indicate that the structure of assets, operating cash flows, and profitability have a simultaneous effect on debt policy. Meanwhile the analysis partially shows that the asset structure, operating cash flows, and profitability do not partially affect debt policy.

scholarly journals PENGARUH ECONOMIC VALUE ADDED, MARKET VALUE ADDED, RESIDUAL INCOME, EARNINGS DAN ARUS KAS OPERASI TERHADAP RETURN SAHAM (Studi Empiris pada perusahaan LQ-45)

Media Ekonomi ◽  
2016 ◽  
Vol 16 (1) ◽  
pp. 176
Author(s):  
Hari Cahyadi ◽  
Akhmad Darmawan
Keyword(s):  
Stock Returns ◽  
Cash Flow ◽  
Stock Exchange ◽  
Economic Value ◽  
Value Added ◽  
Cash Flows ◽  
Residual Income ◽  
Operating Cash Flows ◽  
Operating Cash Flow ◽  
Market Value Added

This study to get empirical evidence that the EVA, MVA, Residual income, Earnings and operating cash flow affect the return earned by shareholders, either partially or simultaneously. The sampling method used was purposive sampling, with the criteria of the company that is always inclouded in the LQ-45 index listed in the Indonesia Stock Exchange (BEI) during the observation period of 2011-2014. Companies used in the sample have a positifve data. The analytical method used was multiple linear regression test. The result of this study concluded that the MVA, residual income and operating cash flows simultaneously affected the return earned by shareholders. MVA partially had no effect on returns received by shareholders. Residual income partially had an effect on returns received by shareholders. Operating cash flow partially had an influence on return received by shareholders. The second and the fifth hypothesis in this study could not be tested because EVA variables and earnings experienced multi co linearity, thus it was excluded from the study. Keywords : EVA, MVA, Residual income, Earnings, operating cash flows and stock returns

scholarly journals ANALYSIS OF EFFECT OF PROFITABILITY, ASSETS STRUCTURE, SIZE OF COMPANIES, AND LIQUIDITY TO CAPITAL STRUCTURES IN MINING COMPANIES LISTED IN INDONESIA STOCK EXCHANGE PERIOD 2012 - 2015

2017 ◽  
Vol 8 (2) ◽  
pp. 339 ◽  
Author(s):  
Gatot Nazir Ahmad ◽  
Ripa Lestari ◽  
Sholatia Dalimunthe
Keyword(s):  
Data Analysis ◽  
Panel Data ◽  
Capital Structure ◽  
Firm Size ◽  
Stock Exchange ◽  
Sampling Technique ◽  
Mining Companies ◽  
Panel Data Regression ◽  
Analysis Technique ◽  
Data Regression

The purpose of this study is to analyze the effect of profitability, structure assets, firm size and liquidity to the capital structure of mining companies listed on the Indonesia Stock Exchange for the period 2012-2015. Sampling technique using purposive sampling. Data analysis technique used in this research is panel data regression. The results showed that partially profitability had negative and significant effect to capital structure, asset structure had positive and significant effect to capital structure, firm size had positive and significant effect to capital structure, and liquidity had negative and significant effect to capital structure. Simultaneously profitability, asset structure, firm size and liquidity have a significant effect on capital structure.

scholarly journals THE INFLUENCE OF CORPORATE DEBT FINANCING ON EARNINGS QUALITY

2019 ◽  
Vol 20 (1) ◽  
pp. 33-44
Author(s):  
CHRISTINE LEONARDI ◽  
IRWANTO HANDOJO
Keyword(s):  
Firm Size ◽  
Service Sector ◽  
Stock Exchange ◽  
Earnings Quality ◽  
Cash Flows ◽  
Negative Influence ◽  
Positive Influence ◽  
Cost Of Debt ◽  
Z Score ◽  
Operating Cycle

The objective of this research is to obtain empirical evidence about the influences of different levels of debt (whole debt, low debt, and high debt), operating cycle, firm size, sales volatility, cash flows volatility, losses, cost of debt, and Z-score to earnings quality. The population in this research is non-financial companies excluding service sector listed in Indonesia Stock Exchange during 2007-2013. Samples are obtained through purposive sampling method with observation period from 2011 to 2013, which only 83 of listed non-financial companies excluding service sector in Indonesia Stock Exchange meet the sampling criteria, resulting 245 data available are taken as the samples. The result shows that debt and losses have influence on earnings quality. Directionally, low debt has positive influence and high debt has negative influence on earnings quality. Firm size has influence on earnings quality when it is regressed with whole debt. Meanwhile, it has no influence when it is regressed with low and high debt. Sales volatility, cash flows volatility, cost of debt and Z-score have no influence on earnings quality.

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