Dampak Siklus Operasi,Arus Kas Operasi , dan Fee Audit Terhadap Persistensi Laba
(Studi Empiris pada Perusahaan Properti dan Real Estate Terdaftar di BEI 2022-2023)
Abstract
This study examines how operational cash flow, audit fees, and the operating cycle affect the longevity of profitability in real estate and property businesses listed on the IDX between 2022 and 2023. Regression research based on financial statement data and quantitative approaches showed that audit fees have no discernible impact on earnings persistence, while operational cash flow and the operating cycle do. Maintaining steady profitability is frequently difficult for businesses with lengthy operational cycles and erratic operating cash flows. This study offers insightful information on the variables affecting earnings persistence in the real estate and property industry, emphasising the importance of operational efficiency and effective cash flow management for stable financial performance.
References
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Sihotang, B. (2023). Pengaruh Ukuran Perusahaan, Kepemilikan Manajerial, Fee Audit, Tingkat Hutang dan Arus Kas Operasi terhadap Persistensi Laba pada Perusahaan Property dan Real Estate yang Terdaftar di Bursa Efek Indonesia Periode 2018-2022. Jurnal Bisnis Mahasiswa, 3(3), 126–140. https://doi.org/10.60036/jbm.v3i3.124
Simunic, D. A. (1980). The Pricing of Audit Services: Theory and Evidence. Journal of Accounting Research, 18(1), 161. https://doi.org/10.2307/2490397
Veronika, & Herlin Tundjung Setijaningsih. (2022). Pengaruh Akrual, Leverage, Dan Arus Kas Operasi Terhadap Persistensi Laba Dengan Book Tax Differences Sebagai Variabel Moderasi. Jurnal Ekonomi, 27(03), 139–158. https://doi.org/10.24912/je.v27i03.870
Widiatmoko, J., & Indarti, M. (2019). Operating Cash Flow, Leverage and Earning Persistence in Indonesia Manufacturing Companies. JDA Jurnal Dinamika Akuntansi, 11(2), 151–159. https://doi.org/10.15294/jda.v11i2.20481
Wisudawati, B., & Achyani, F. (2022). The Effect of Audit fee , Good Corporate Governance , Managerial Ownership, Debt Level, Operational Cash Flow Volatility and Firm Size on Earnings Persistence (Empirical Study of Manufacturing Companies Listed on the Indonesia Stock Exchangeyear 2017-2020). The International Journal of Business Management and Technology, 6. www.theijbmt.com
Zaimah, N. H. (2019). PENGARUH VOLATILITAS ARUS KAS, VOLATILITAS PENJUALAN, BESARAN AKRUAL, TINGKAT UTANG DAN SIKLUS OPERASI TERHADAP PERSISTENSI LABA. Jurnal Ilmu Dan Riset Akuntansi, 7. https://jurnalmahasiswa.stiesia.ac.id/index.php/jira/article/view/1087
Dechow, P. M., & Dichev, I. D. (2002). The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors. The Accounting Review, 77(s-1), 35–59. https://doi.org/10.2308/accr.2002.77.s-1.35
Douglas, D., Ulupui, I. G. K. A., & Nasution, H. (2020). The Influence of Operating Cycle, Cash Flow Volatility, and Audit Fee on Earnings Persistence (The Indonesian Cases). SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS, 1–20. https://doi.org/10.29259/sijdeb.v4i1.1-20
Fanani, Z. (2010). ANALISIS FAKTOR-FAKTOR PENENTU PERSISTENSI LABA. Jurnal Akuntansi Dan Keuangan Indonesia, 7(1), 109–123. https://doi.org/10.21002/jaki.2010.06
Firmansyah, M. J. (2023, August 23). Jokowi Senang Sektor Real Estate Jadi Salah Satu Penyumbang PDB Terbesar. TEMPO. https://www.tempo.co/politik/jokowi-senang-sektor-real-estate-jadi-salah-satu-penyumbang-pdb-terbesar-157831
Hasibuan, A. B., & Rahesti, R. S. (2021). Faktor-Faktor yang Mempengaruhi Persistensi Laba (Studi Kasus Pada Perusahaan Perbankan dan Jasa Keuangan yang Terdaftar di Bursa Efek Indonesia). Ekonomi, Keuangan, Investasi Dan Syariah (EKUITAS), 3(2), 114–123. https://doi.org/10.47065/ekuitas.v3i2.1072
Hui, K. W., Nelson, K. K., & Yeung, P. E. (2016). On the persistence and pricing of industry-wide and firm-specific earnings, cash flows, and accruals. Journal of Accounting and Economics, 61(1), 185–202. https://doi.org/10.1016/j.jacceco.2015.06.003
Ikhwan, L. N., Indarto, I., & Budiati, Y. (2023). PENGARUH ARUS KAS KEGIATAN OPERASI, SIKLUS OPERASI, TINGKAT HUTANG, DAN VOLATILITAS PENJUALAN TERHADAP EARNING PERSISTENCE. SUSTAINABLE BUSINESS JOURNAL, 2(1).
Mahendra, M. E., & Sadha Suardikha, I. M. (2020). Pengaruh Tingkat Hutang, Fee Audit, dan Konsentrasi Pasar Pada Persistensi Laba. E-Jurnal Akuntansi, 30(1), 179. https://doi.org/10.24843/eja.2020.v30.i01.p13
Mariani, D., & Suryani, S. (2021). Analisis Faktor Penentu Terjadinya Persistensi Laba pada Perusahaan Manufaktur di BEI. Jurnal Ilmiah Akuntansi Kesatuan, 9(3), 575–588. https://doi.org/10.37641/jiakes.v9i3.913
Masitoh, S. (2023, April 10). LPEM UI: Properti, Real Estate, dan Konstruksi Berkontribusi Rp 2.865 Triliun ke PDB. Kontan. https://industri.kontan.co.id/news/lpem-ui-properti-real-estate-dan-konstruksi-berkontribusi-rp-2865-triliun-ke-pdb
Natalia, T. (2023, May 3). Pendapatan Real Estate Turun, Kok Bisa Laba Pakuwon Naik 61%? CNBC Indonesia. https://www.cnbcindonesia.com/research/20230503084425-128-433923/pendapatan-real-estate-turun-kok-bisa-laba-pakuwon-naik-61
Nuraeni, R., Mulyati, S., & Putri, T. E. (2018). FAKTOR-FAKTOR YANG MEMPENGARUHI PERSISTENSI LABA (Studi Kasus pada Perusahaan Property dan Real Estate yang Terdaftar di Bursa Efek Indonesia Tahun 2013-2015). In Accounting Reserach Journal of Sutaatmadja) (Vol. 1, Issue 1).
Oktavia, M., & Susanto, Y. K. (2022). The Determinant Factors of Earnings Persistence. Jambura Equilibrium Journal, 4(1). http://ejurnal.ung.ac.id/index.php/equij
Sarah, V., Jibrail, A., & Martadinata, S. (2019). 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). Jurnal TAMBORA, 3(1), 45–54. https://doi.org/10.36761/jt.v3i1.184
Sari Maqfiroh, C. (2018). The Influence of Book Tax Differences, Operating Cash Flow, Leverage, and Firm Size towards Earnings Persistence. Accounting Analysis Journal, 7(3), 151–158. https://doi.org/10.15294/aaj.v7i3.19468
Sihotang, B. (2023). Pengaruh Ukuran Perusahaan, Kepemilikan Manajerial, Fee Audit, Tingkat Hutang dan Arus Kas Operasi terhadap Persistensi Laba pada Perusahaan Property dan Real Estate yang Terdaftar di Bursa Efek Indonesia Periode 2018-2022. Jurnal Bisnis Mahasiswa, 3(3), 126–140. https://doi.org/10.60036/jbm.v3i3.124
Simunic, D. A. (1980). The Pricing of Audit Services: Theory and Evidence. Journal of Accounting Research, 18(1), 161. https://doi.org/10.2307/2490397
Veronika, & Herlin Tundjung Setijaningsih. (2022). Pengaruh Akrual, Leverage, Dan Arus Kas Operasi Terhadap Persistensi Laba Dengan Book Tax Differences Sebagai Variabel Moderasi. Jurnal Ekonomi, 27(03), 139–158. https://doi.org/10.24912/je.v27i03.870
Widiatmoko, J., & Indarti, M. (2019). Operating Cash Flow, Leverage and Earning Persistence in Indonesia Manufacturing Companies. JDA Jurnal Dinamika Akuntansi, 11(2), 151–159. https://doi.org/10.15294/jda.v11i2.20481
Wisudawati, B., & Achyani, F. (2022). The Effect of Audit fee , Good Corporate Governance , Managerial Ownership, Debt Level, Operational Cash Flow Volatility and Firm Size on Earnings Persistence (Empirical Study of Manufacturing Companies Listed on the Indonesia Stock Exchangeyear 2017-2020). The International Journal of Business Management and Technology, 6. www.theijbmt.com
Zaimah, N. H. (2019). PENGARUH VOLATILITAS ARUS KAS, VOLATILITAS PENJUALAN, BESARAN AKRUAL, TINGKAT UTANG DAN SIKLUS OPERASI TERHADAP PERSISTENSI LABA. Jurnal Ilmu Dan Riset Akuntansi, 7. https://jurnalmahasiswa.stiesia.ac.id/index.php/jira/article/view/1087
Published
2024-12-20
How to Cite
Putri Meliyansyah, Wibowo, A. S., & Setiawan, R. Y. (2024). Dampak Siklus Operasi,Arus Kas Operasi , dan Fee Audit Terhadap Persistensi Laba . Jurnal Riset Akuntansi Aksioma, 23(2), 309-319. https://doi.org/10.29303/aksioma.v23i2.444
Section
Articles
Copyright (c) 2024 Putri Meliyansyah, Agus Satrya Wibowo, Ricky Yunisar Setiawan
This work is licensed under a Creative Commons Attribution 4.0 International License.
