PENGARUH SIKLUS OPERASI, VOLATILITAS ARUS KAS, DAN FEE AUDIT TERHADAP PERSISTENSI LABA

DOUGLAS, DOUGLAS (2019) PENGARUH SIKLUS OPERASI, VOLATILITAS ARUS KAS, DAN FEE AUDIT TERHADAP PERSISTENSI LABA. S1 thesis, Fakultas Ekonomi.

	Text Cover.pdf Download (1MB)
	Text Table_Of_Content.pdf Download (888kB)
	Text Chapter1.pdf Download (469kB)
	Text Chapter2.pdf Restricted to Repository staff only Download (799kB)
	Text Chapter3.pdf Download (683kB)
	Text Chapter4.pdf Restricted to Repository staff only Download (686kB)
	Text Chapter5.pdf Download (304kB)
	Text Bibliography.pdf Download (309kB)

Abstract

DOUGLAS. The Influence of Operating Cycle, Cash Flow Volatility and Audit Fee on Earnings Persistence. Faculty of Economics, State University of Jakarta, 2019. The Purpose of this research is to analyze the influence of operating cycle, cash flow volatility, and audit fee on earnings persistence with objects of manufacturing sector listed in Indonesia Stock Exchange (IDX) period 2013 – 2017. This study uses secondary data with data collection techniques documentation, which is annual report and financial statement of companies listed on the IDX website then carried purposive sampling method and obtain 12 companies sample with total observation of 60 companies. The method of data analysis using descriptive statistical analysis and panel data regression analysis with Common Effect Model (CEM) approach, analyzed with Eviews 10. Earnings persistence as a dependent variabel is measured by regression coefficient value of the regression model of earnings before the current year against earnings for the current year. Operating cycle is measured by average of accounts receivable turnover plus average of inventory turnover. Cash flow volatility is measured by standard deviation of operating cash flow divided by total assets. Audit fee is measured by natural logarithm of the amount of audit fees. The result of panel data regression analysis shows that operating cycle have significantly affect on earnings persistence. This result explain the company that have a fast operating cycle can have a high earnings persistence value. Meanwhile, cash flow volatility and audit fee does not have significantly affect on earnings persistence. This result explain that fluctuations in cash flows and the amount of audit fees paid by company cannot influence the earnings persistence. Keywords: Earning Persistence, Operating Cycle, Cash Flow Volatility, Audit Fee, Manufacturing Sector.

Actions (login required)

View Item