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)

Abstract

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

The Determinant Factors of Earnings Persistence

“…It because during the year observed, the company samples are likely more spend the cash rather than generate it and cannot do a company's operational well to obtain the earnings, particularly in maintaining and increasing the profit. This research is consistent with Maqfiroh and Kusmuriyanto (2018), Sarah et al (2019), andSupriono (2021). Based on description above, the hypotheses is developed as follows: H1: Operating cash flow has influence on earnings persistence.…”

“…Meanwhile, in Sarah et al (2019) stated that there is no effect between operating cycle to earnings persistence. It occurs because the shorter or longer operating cycle does not affect to the capital work and the realization of cash.…”

“…Operating cash flow is the stream of cash that generated by the company operating activity. Cash is the important part of a company in order to keep the company sustainability (Sarah et al 2019). The parameter to calculate operating cash flow is only based on total operating cash flow in the current year (Yanti, 2017).…”

Obstacling Factors for Distribution of DAK Fisik in the Districts of East Lampung Districts, Central Lampung Distrists And Metro City, 2020 – 2021

“…It because during the year observed, the company samples are likely more spend the cash rather than generate it and cannot do a company's operational well to obtain the earnings, particularly in maintaining and increasing the profit. This research is consistent with Maqfiroh and Kusmuriyanto (2018), Sarah et al (2019), andSupriono (2021). Based on description above, the hypotheses is developed as follows:…”

Peran Kepemilikan Manajerial dalam Hubungan Antara Tingkat Utang, Siklus Operasi, dan Ukuran Perusahaan Terhadap Persistensi Laba

“…Sementara pada penelitian (Lasrya & Ningsih, 2020) menyatakan bahwa siklus operasi tidak berpengaruh terhadap persistensi laba. Hasil penelitian tersebut sejalan dengan penelitian (Sarah et al, 2019) yang juga menyatakan bahwa tidak terdapat pengaruh antara siklus operasi terhadap persistensi laba.…”