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

Sabila, Rezika Farah; Evana, Einde; Septiyanti, Ratna

doi:10.48173/jdmps.v2i3.104

Cited by 4 publications

(16 citation statements)

References 8 publications

(12 reference statements)

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“…Sebaliknya, kualitas laba akan melemah jika arus kas dari operasi operasional lebih rendah. Menurut Putri et al, (2017), Ariyani & Wulandari (2018), dan Sabila et al, (2021), yang mengkonfirmasi temuan penelitian ini, arus kas operasional memiliki dampak yang menguntungkan dan substansial terhadap persistensi laba. Berdasarkan penjelasan tersebut, berikut adalah rumusan hipotesis kedua yang akan diteliti dalam penelitian ini: H 2 : Arus Kas Operasi memengaruhi Persistensi Laba secara positif Pengaruh Leverage terhadap Persistensi Laba dengan Dewan Komisaris Independen sebagai Pemoderasi…”

Section: Pengaruh Arus Kas Operasi Terhadap Persistensi Labaunclassified

“…Namun, temuan penelitian ini tidak mendukung temuan penelitian lain, termasuk yang dilakukan oleh Widiatmoko & Indarti (2019), Gunawan et al (2020), Achyarsyah & Purwanti (2018, dan Maqfiroh & Kusmuriyanto (2018), yang menunjukkan bahwa Leverage memiliki dampak negatif pada profitabilitas yang konsisten. Leverage memiliki efek yang dapat diabaikan terhadap persistensi laba, menurut penelitian Olivia & Viriany (2021) dan Sabila et al (2021).…”

Section: Uji Efek Panelunclassified

“…Namun hasil penelitian ini berbeda dengan hasil penelitianWidiatmoko & Indarti (2019),Gunawan et al (2020), Achyarsyah & Purwanti (2018), atauMaqfiroh & Kusmuriyanto (2018), yang menunjukkan bahwa leverage berpengaruh negatif terhadap persistensi laba. Leverage memiliki dampak kecil pada persistensi laba, menurut studi olehSabila et al (2021) danOlivia & Viriany (2021).…”

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Pengaruh Leverage Dan Arus Kas Operasi Terhadap Persistensi Laba Dengan Dewan Komisaris Independen Sebagai Pemoderasi

Asriyanti

Gunawan

2020

j. ekon. n.a. econo.

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Dewan komisaris yang tidak memihak akan bertindak sebagai moderator dalam penelitian ini untuk menyelidiki dampak utang dan arus kas operasional terhadap persistensi laba. 64 bisnis real estate dan property yang terdaftar di Bursa Efek Indonesia antara tahun 2018 dan 2021 digunakan sebagai sampel dalam penelitian ini. Purposive sampling digunakan untuk memperoleh data, dan perangkat lunak Eviews versi 12 digunakan untuk menganalisis data dalam pendekatan analisis regresi linier berganda. Temuan menunjukkan bahwa arus kas operasional dan leverage memiliki dampak yang menguntungkan pada daya tahan profitabilitas. Dampak konstruktif dari leverage dan arus kas operasional terhadap persistensi laba tidak dapat diperkuat oleh dewan komisaris independen yang bertindak sebagai moderator.

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Section: Pengaruh Arus Kas Operasi Terhadap Persistensi Labaunclassified

Section: Uji Efek Panelunclassified

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Pengaruh Leverage Dan Arus Kas Operasi Terhadap Persistensi Laba Dengan Dewan Komisaris Independen Sebagai Pemoderasi

Asriyanti

Gunawan

2020

j. ekon. n.a. econo.

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“…However, Nurdiniah et al (2021) and Rokhmania and Dewi (2021) demonstrate a positive association. Meanwhile, Lestari and Harymawan (2020) and Sabila et al (2021) cannot prove this relationship. In their study, Ha et al (2020) created three models of earnings persistence (EP).…”

Section: Introductionmentioning

confidence: 96%

“…Several researchers attempted to associate profits persistence with financial leverage by utilizing the capital market data from China (Gong et al, 2021), Indonesia (Gunawan et al, 2020;Lestari & Harymawan, 2020;Nurdiniah et al, 2021;Sabila et al, 2021), Malaysia (Ha et al, 2020), Malaysia and Indonesia (Rokhmania & Kartika, 2021), the United States (Karim & Sarkar, 2020), and Vietnam (Dang & Vu, 2022;Khuong et al, 2022). Unfortunately, the research evidence to prove the relationship between financial leverage and earnings persistence still conflicts.…”

Section: Introductionmentioning

confidence: 99%

Financial Leverage, Firm Size, Company Age, and Earning Persistence: Evidence From Indonesia

Setiana¹,

Hadianto²

2023

ekuitas

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Everlasting earnings are needed for the firms to continue their business, and it becomes an expectation for the stakeholders, such as creditors, shareholders, and managers. Therefore, this study intends to prove the determinants of these earnings persistence. At least three factors are available based on the literature review: financial leverage, firm size, and company age. To make the study focus, it treats financial leverage as the primary variable, and the others become the control. By utilizing the quantitative design based on statistical testing, this study attempts to answer this issue. This study uses the firms in the infrastructure, utilities, and telecommunication sectors in the Indonesian capital market as the population and samples, the probability of t-statistic in the regression model to examine the prearranged hypotheses to achieve this destiny. Once analyzing the data from 2016 to 2019 of 25 companies taken by the simple random sampling technique, this research demonstrates that financial leverage and company age negatively influence this persistence; however, company size exhibits a positive impact. Based on the primary relationship evidence, this study suggests that firms reduce debt levels to avoid future failure, technical insolvency, and bankruptcy. Therefore, they can create earnings persistence from their managed business.

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Earnings persistence determinants in Indonesia’s consumer goods companies

Paramaratri,

Setyorini,

Suparlinah

2023

J. Akun. Audit. Ind.

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This study aims to investigate the effect of various financial factors that affect the consumer product sectors in the Indonesia Stock Exchange earnings persistence. The study employed purposive sampling, the data were collected from the 2011-2020 annual financial statements, and analyzed by utilizing panel data regression. In the consumer cyclical industry, firm size and accrual amount negatively influence earnings persistence. In contrast, the impact of fluctuating cash flow, volatile sales, and debt levels was negligible. In the non-cyclical consumer sector, cash flow volatility positively influenced earnings persistence. However, debt levels and accrual amounts had a negative influence, while sales volatility and firm size had no effect. These findings suggest that the determinants of earnings persistence vary by industry and that different financial factors may affect earnings persistence differently. The results may help Indonesian stakeholders in comprehending the factors that affect the sustainability of revenues in the consumer products industry.

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

Cited by 4 publications

References 8 publications

Pengaruh Leverage Dan Arus Kas Operasi Terhadap Persistensi Laba Dengan Dewan Komisaris Independen Sebagai Pemoderasi

Pengaruh Leverage Dan Arus Kas Operasi Terhadap Persistensi Laba Dengan Dewan Komisaris Independen Sebagai Pemoderasi

Financial Leverage, Firm Size, Company Age, and Earning Persistence: Evidence From Indonesia

Earnings persistence determinants in Indonesia’s consumer goods companies

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