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Sustainable Business Journal
Published by Universitas Semarang
ISSN : -     EISSN : 2986450X     DOI : http://dx.doi.org/10.26623/sbj
Core Subject : Economy, Social,
Economics, Econometrics & Finance Social Sciences
Sustainable Business Journalis a scientific journal, open-access, peer-reviewed journal. The journal has a mission to explore how to achieve sustainable development of business and economy. It provides a reliable platform for the transfer of knowledge among scholars and aims to encourage the discussion of innovative contributions regarding the analysis of models and strategies about sustainable business and economics. The journal publishes high-quality original research articles, review articles, short communications. Relevant topics to this journal include, but are not limited to: Environmental Management; Green Business Models; Business Strategy; Performance Management; Business Continuity; Sustainable Value Innovation; Financial Sustainability; Social Sustainability; Sustainability Development Strategy; Green Marketing; Human Resource.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 21 Documents
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PENGARUH ARUS KAS KEGIATAN OPERASI, SIKLUS OPERASI, TINGKAT HUTANG, DAN VOLATILITAS PENJUALAN TERHADAP EARNING PERSISTENCE Lenny Nur Ikhwan; Indarto Indarto; Yuli Budiati
Sustainable Business Journal Vol 2, No 1 (2023): MARET
Publisher : Universitas Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26623/sbj.v2i1.7010

Abstract

This study aims to determine the effect of operating cash flow, operating cycle, debt level and sales volatility on earning persistence with the audit committee as a moderating variable. The population in this study consisted of 62 real estate and property sector companies listed on the Indonesia Stock Exchange with an observation period starting from 2016-2021. The sampling method used purposive sampling. The number of samples of companies that meet the research criteria are 36 companies. The data analysis technique used is multiple linear regression analysis. The statistical tool used is SPSS 23. The results showed that operating cash flow, operating cycle, level of debt had no effect on earning persistence, while sales volatility had an effect on earning persistence. The audit committee as a moderating variable is not able to moderate the effect of operating cash flow, operating cycle, and debt level, while the audit committee as a moderating variable is able to moderate the effect of sales volatility on earning persistence.Penelitian ini bertujuan untuk mengetahui pengaruh arus kas operasi, siklus operasi, tingkat hutang dan volatilitas penjualan terhadap earning persistence dengan komite audit sebagai variabel moderasi. Populasi dalam penelitian ini terdiri dari 62 perusahaan sektor real estate dan properti yang terdaftar di Bursa Efek Indonesia dengan periode pengamatan mulai dari 2016-2021. Metode pengambilan sampel menggunakan purposive sampling. Jumlah sampel perusahaan yang memenuhi kriteria penelitian adalah sebanyak 36 perusahaan. Teknik analisis data yang digunakan adalah analisis regresi linier berganda. Alat statistik yang digunakan yaitu SPSS 23. Hasil penelitian menunjukkan bahwa arus kas kegiatan operasi, siklus operasi, tingkat hutang tidak berpengaruh terhadap earning persistence, sedangkan volatilitas penjualan berpengaruh terhadap earning persistence. Komite audit sebagai variabel moderasi tidak mampu memoderasi pengaruh arus kas kegiatan operasi, siklus operasi, dan tingkat hutang, sedangkan Komite audit sebagai variabel moderasi mampu memoderasi pengaruh volatilitas penjualan terhadap earning persistence.

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