SKRIPSI AKS

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

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ABSTRACT A good company is a company that is able to maintain its profits in the future. The prediction of future company profits can be seen with the profit persistence indicator. So it is important for companies to pay attention to their profits which will be useful to attract the attention of investors in investing in the company. For this reason, the purpose of this study was to determine the effect of the operating cycle, operating cash flow, sales volatility, cash flow volatility and audit fees on earnings persistence. The population of this study is all Energy Sector Companies listed on the Indonesia Stock Exchange for the 2019-2021 period. By using purposive sampling on the sampling technique obtained 22 companies in the energy sector with a total data of 66 data. The data used is secondary data. The analysis technique in this study is panel data regression analysis using E-views. The results of this study indicate that operating cash flow has a positive effect, cash flow volatility has a negative effect, operating cycle, sales volatility and audit fees have no effect on earnings persistence. Keywords: Operating Cycle, Operating Cash Flow, Sales Volatility, Cash Flow Volatility, Audit Fees and Earnings Persistence.

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Ketersediaan

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Informasi Detail

Judul Seri

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No. Panggil

2X6.2 YUR p 23

Penerbit

SUKOHARJO : Akuntansi Syariah_UIN RM Said., 2023

Deskripsi Fisik

21 cm, 107 halaman

Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

2X6.2

Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

-

Subjek

Akuntansi Syariah

Info Detail Spesifik

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Pernyataan Tanggungjawab

Yurika Amalia Agustin

Versi lain/terkait

Lampiran Berkas

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