Bibliographic record
Abstract
Penelitian ini bertujuan untuk menguji dan menemukan bukti empiris mengenai pengaruh volatilitas arus kas, tingkat utang, siklus operasi dan ukuran perusahaan terhadap persistensi laba. Sampel yang digunakan dalam penelitian ini adalah perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2012-2014. Total sampel adalah 10 perusahaan. Data dikumpulkan dengan menggunakan metode purposive sampling.Analisis penelitian ini menggunakan regresi berganda. Hasil penelitian ini menunjukkan bahwa tingkat utang dan ukuran perusahaan berpengaruh positif terhadap persistensi laba sedangkan volatilitas arus kas dan siklus operasi berpengaruh negatif terhadap persistensi laba. Keywords : volatilitas arus kas, tingkat utang, siklus operasi, ukuran perusahaan, persistensi laba This research is aimed to examine and find out empirical evidence of the influence of cash flow volatility, leverage, operating cycle, and firm size on earnings persistence. Samples used in this research are mining copanies listed in Indonesia Stock Exchange (BEI) during period 2002 – 2004. Total samples are 10 companies.The data are collected using purposive sampling method. The analysis of this research employs multiple regression. Results show that leverage and firm size have positive effect on earnings persistence, but cash flow and operating cycle have negative effect on earnings persistence. Keywords : cash flow volatility, leverage, operating cycle, firm size, earnings persistence DAFTAR PUSTAKA Andrianto, M. (2009). Pengaruh Earning management dan Corporate Governance Terhadap Nilai Perusahaan : Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di BEI [skripsi]. Solo: Universitas Sebelas Maret. Ayres, F.L. (1994). Perception of Earnings Quality: What Managers Need to Know. Management Accounting, 75 (9), 27-29 Basu, S. (1997). The conservatism principle and the asymmetric timeliness of earnings. Joumal of Accounting & Economics, 24, 3–37. Belkaoui, A, R. (2000). Teori Akuntansi. Jakarta: Salemba Empat. Creswell, John W. (2007). Qualitative Inquiry and Research Design, Second Edition . California: Sage Publication Dechow, P., & Dichev. (2002). The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors. The Accounting Review, 77 (Supplement), 35-59. Fanani, Z. (2008). Kualitas Pelaporan Keuangan : Faktor-Faktor Penentu Dan Konsekuensi Ekonomiya. The 2nd Accounting Conference, 1st Doctoral Colloquium, and Accounting Workshop . Depok: Universitas Indonesia. Fanani, Z. (2010). Analisis Faktor-Faktor Penentu Persistensi Laba. Jurnal Akuntansi dan Keuangan Indonesia , 109-123 . Firmansyah. (2006). Analisis Volatilitas Harga Kopi Internasional. Jakarta : Usahawan. Ghozali, I. (2010). Aplikasi Analisis Multivariat dengan Program SPSS. Semarang: Badan Penerbit Universitas Diponegoro. Harahap, S. (2002). Akuntansi Aktiva Tetap. Bumi Aksara: Jakarta Hayati, O. (2014). Pengaruh Volatilitas Arus Kas Dan Tingkat Hutang Terhadap Persistensi Laba [skripsi]. Padang: Universitas Negeri Padang. Hayn, C. (1995). The Information Content of Losses. Journal of Accounting and Economics, 20, 125-153. Melani, A. (2014). Harga Emas Turun, Laba Antam Terkikis 86%. Diakses dari http://bisnis.liputan6.com/read/2018537/harga-emas-turun-laba-antam-terkikis-86 [ 5 Maret 2014]. Nuraini, M. (2014). Analisis Faktor-Faktor Penentu Persistensi Laba [skripsi]. Semarang: Universitas Diponegoro. Octavia, S. (2004). Analisa siklus operasi terhadap likuiditas operasi pada perusahaan makanan dan minuman yang listing di Bursa Efek Jakarta [skripsi]. Jakarta: Universitas Kristen Petra. Pasopati, G. (2015). Laba Usaha Perusahaan Tambang Bakrie Anjlok 66.27 Persen. Diakses dari http://www.cnnindonesia.com/ekonomi/20150119133004-92-25648/laba-usaha-perusahaan-tambang-bakrie-anjlok-6627-persen/ [19 Januari 2015]. Penman, S.H. (2003). Financial Statement Analysis and Security Valuation. Second Editon: McGraw Hill. Phan, Philip H., & Yoshikawa, T. (2000). Agency theory and Japanese corporate governance. Asia Pacific Journal of Management, Vol. 17, 1-27. Purnamasari, D. (2014) . Analisis Kinerja Modal Intelektual, Tingkat Pengungkapan Modal Intelektual dan Performa Klub Sepakbola Eropa [skripsi]. Depok: Universitas Indonesia. Purwanti, T. (2010). Analisis Pengaruh Volatilitas Arus Kas, Besarana Akrual, Volatilitas Penjualan, Leverage, Siklus Operasi, Ukuran Perusahaan, Umur Perusahaan, dan Likuiditas Terhadap Kualitas Laba [thesis]. Surakarta: Universitas Sebelas Maret. Rachmat, D. (2013). Laba Emiten Tambang Anjlok 30% di 2012. Diakses dari http://finance.detik.com/read/2013/03/30/164850/2207350/6/laba-emiten-tambang-anjlok-30-di-2012 [30 Maret 2013]. Richardson, S. (2003). Earnings Quality and Short Sellers. Supplement. Accounting Horizons, 17, 49-61. Samisi, K., & Ardiana. (2013). Pengaruh Struktur Pendanaan Terhadap Nilai Perusahaan Dengan Kepemilikan Manajerial Sebagai Variabel Moderasi. E-Jurnal Akuntansi Universitas Udayana , 451-469. Schipper, K. (2004). Cost Of Equity And Earnings Attributes. The Accounting Review , 79, 976-1010. Scott, W. R. (2000). Financial Accounting Theory, 2nd Ed. Ontario: Prentice-Hall Canada. Setiana, E., & Rahayu. (2012). Analisis Pengaruh Struktur Modal Terhadap Kinerja Pada Perusahaan Otomotif Yang Terdaftar di BEI Tahun 2008 – 2010. Jurnal Telaah Akuntansi Uniersitas Negeri Medan , 13, 33-50. Sinaga, H. H. (2010). Analisis Pengaruh Total Arus Kas, Komponen Arus Kas, Laba Akuntansi Terhadap Return Saham [skripsi]. Semarang: Universitas Diponegoro. Sloan, R.G. (1996). Do Stock Prices Fully Reflect Information in Accruals and Cash Flow About Future Earnings?. The Accounting Review, 71 (3), 289-315. Sunarto. (2008). Peran Persistensi Laba Memperlemah Hubungan Antara Earning Opacity Dengan Cost of Equity Dan Trading Volume Activity [disertasi]. Semarang: Universitas Diponegoro. Suwandika, I.M. (2013). Pengaruh Perbedaan Laba Akuntansi, Laba Fiskal, Tingkat Hutang Pada Persistensi Laba. Jurnal Akuntansi Universitas Udayana , 196-214. Tucker, J. W., & Zarowin. (2006). Does income smoothing improve earnings informativeness? The Accounting Review 81 , 251-270. Tumirin. (2003). Analisis Variabel Akuntansi Kuartalan, Variabel Pasar, Arus Kas Operasi Yang Mempengaruhi Bid-Ask Spread [thesis]. Yogyakarta: Universitas Gadjah Mada. Yustiana, H. 2011. Analisis Pengaruh Variabel Moderating (Company Size dan Financial Leverage) Terhadap Hubungan CSR Disclosure dan Financial Performance (Studi Empiris pada Perusahaan Manufaktur di BEI 2008-2009) [skripsi]. Semarang: Universitas Diponegoro.
Fetched live from OpenAlex and de-inverted. Abstracts are not stored in this database: the inverted indexes are 8.6 GB of the frame’s 9.3 GB of text, and the host has 13 GB free.
How this classification was reachedexpand
Full frame machine prediction
Teacher imitationNot calibrated prevalence, not ground truth. Human validation pending. The Gemma side is a direct model label for every work in the frame, read from the title-only record. The Codex side is a classifier learned from the 10,348 direct Codex labels and calibrated to design-weighted sample rates; fields without enough sample support carry no Codex call. Candidate is the union of the two sides; consensus is their intersection. These outputs are machine_predicted_unvalidated and are not human labels.
Distilled classifier scores by category (both heads)
| Category | Codex | Gemma |
|---|---|---|
| Metaresearch | 0.002 | 0.006 |
| Meta-epidemiology (narrow) | 0.000 | 0.000 |
| Meta-epidemiology (broad) | 0.000 | 0.000 |
| Bibliometrics | 0.001 | 0.001 |
| Science and technology studies | 0.000 | 0.000 |
| Scholarly communication | 0.002 | 0.001 |
| Open science | 0.000 | 0.001 |
| Research integrity | 0.000 | 0.001 |
| Insufficient payload (model declined to judge) | 0.006 | 0.001 |
Machine scores (provisional)
The two teacher heads of the student model, read on this work. A score orders the frame for review; it never asserts a category, and the validation status ships verbatim with every row.
Baseline scores from an immature model (maturity gate not passed, 7 training rounds). Scores rank; they never assert a category.
score_only:v0-immature-baseline · verbatim from the scoring run: score_only means the number may rank works, and no category label ships from itClassification
machine, unvalidatedMachine predicted; a candidate call from one source (direct Gemma or distilled Codex), not a consensus.
How this classification was reached, model by model and score by score, is at the end of the page under "How this classification was reached".