The purpose of this research is to provide empirical evidence about the effect of operating
cash flow, sales volatility, cash flow volatility, operating cycle, and book tax difference on …

This study aims to examine the effect of investment opportunity set, company characteristics
and board of commissioners on earnings quality with intervening variable earnings …

This study aims to investigate the effect of various financial factors that affect the consumer
product sectors in the Indonesia Stock Exchange earnings persistence. The study employed …

Penelitian ini bertujuan untuk mengetahui pengaruh ekonomi hijau dan kepemilikan
manajerial terhadap pengembalian saham masa depan dan persistensi laba dengan dan …

Jurnal Lentera Politeknik LP3I Jakarta ini merupakan jurnal ilmiah dan pengabdian berkala
yang ditujukan untuk mempublikasikan karya ilmiah hasil penelitian dan pengabdian …

Dewan komisaris yang tidak memihak akan bertindak sebagai moderator dalam penelitian
ini untuk menyelidiki dampak utang dan arus kas operasional terhadap persistensi laba. 64 …

This study uses management ownership as a moderating variable to examine the effects of
debt levels, firm size, and operating cash flow on earnings persistence. Quantitative …

This study aims to analyze the role of managerial ownership in moderating leverage, firm
size, and earnings persistence. The research was conducted by manufacturing companies …

The Covid-19 pandemic which has been going on since the beginning of 2020 has had an
impact on changes in social life and a decline in economic performance in various countries …

Abstrak− Penelitian ini bertujuan untuk menguji faktor-faktor yang mempengaruhi
persistensi laba pada perusahaan perbankan dan jasa keuangan yang terdaftar di Bursa …