Articlediamond2010

ANALISIS FAKTOR-FAKTOR PENENTU PERSISTENSI LABA

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81 citations0/0 files storedJurnal Akuntansi dan Keuangan Indonesia

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Auditing, Earnings Management, Governance Financial Analysis and Corporate Governance Corporate Governance and Financial Management

Abstract

This research is aimed to examine and find out empirical evidence of the influence of cash flow volatility, magnitude of accrual, sales volatility, leverage, and operating cycle on earnings persistence. Samples used in this research are manufacturing companies listed in Indonesia Stock Exchange (BEI) during period 2001-2006. Total samples are 141 companies. The data are collected using purposive sampling method. The analysis of this research employs multiple regression. Results show that cash flow volatility, magnitude of accrual, sales volatility, leverage have significant effect on earnings persistence, but operating cycle do not have significant effect on earnings persistence. Keywords: cash flow volatility, magnitude of accrual, sales volatility, leverage, earnings persistence --- Penelitian ini bertujuan untuk menguji dan menemukan bukti empiris pengaruh volatilitas arus kas, besaran akrual, volatilitas penjualan, tingkat hutang, dan siklus operasi terhadap persistensi laba. Sampel yang digunakan dalam penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2001-2006. Total sampel 141 perusahaan. Data dikumpulkan dengan menggunakan metode purposive sampling. Analisis penelitian ini menggunakan regresi berganda. Hasil penelitian menunjukkan bahwa volatilitas arus kas, besaran akrual, volatilitas penjualan, tingkat hutang berpengaruh signifikan terhadap persistensi laba, tetapi siklus operasi tidak memiliki pengaruh yang signifikan terhadap persistensi laba. Kata kunci: volatilitas arus kas, besaran akrual, volatilitas penjualan, tingkat hutang, persistensi laba

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References

2002The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors 1996Do Stock Prices Fully Reflect Information in Accruals and Cash Flows About Future Earnings?2004Costs of Equity and Earnings Attributes 1995The information content of losses 2002Discussion of the Quality of Accruals and Earnings: The Role of Accrual Estimation Errors 2002Accounting Conservatism, the Quality of Earnings, and Stock Returns 1993Fundamental Information Analysis 2005Earnings Quality, Insider Trading, and Cost of Capital

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2022Quality of financial reporting, external audit, earnings power and companies performance: The case of Gulf Corporate Council Countries 2021PENGARUH KEPEMILIKAN INSTITUSIONAL, KEPEMILIKAN MANAJERIAL DAN KONSENTRASI KEPEMILIKAN TERHADAP PERSISTENSI LABA 2014Analisa Pengaruh Volatilitas Arus Kas, Volatilitas Penjualan, Tingkat Hutang, Book Tax Gap, dan Tata Kelola Perusahaan Terhadap Persistensi Laba 2020The Influence of Current Ratio, Total Debt to Total Assets, Total Assets Turn Over, and Return on Assets on Earnings Persistence in Automotive Companies

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