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All Journal JAAKFE UNTAN ( (Jurnal Audit Dan Akuntansi Fakultas Ekonomi Universitas Tanjungpura) IJIBE (International Journal of Islamic Business Ethics) Jurnal Akuntansi dan Pajak AKUNTANSI DEWANTARA Equilibrium: Jurnal Ilmiah Ekonomi, Manajemen dan Akuntansi Jurnal Penelitian Teori & Terapan Akuntansi (PETA) Sebatik OIKOS: Jurnal Kajian Pendidikan Ekonomi dan Ilmu Ekonomi Ad-Deenar: Jurnal Ekonomi dan Bisnis Islam Journal of Information System, Applied, Management, Accounting and Research FINANCIAL : JURNAL AKUNTANSI JURNAL PENELITIAN EKONOMI DAN AKUNTANSI (JPENSI) JURNAL EKOBIS DEWANTARA Value: Jurnal Manajemen dan Akuntansi Performance : Jurnal Bisnis dan Akuntansi JSMA (Jurnal Sains Manajemen dan Akuntansi) Jurnal Aktiva : Riset Akutansi dan Keuangan Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMA) Akuntansi dan Teknologi Informasi JCA (Jurnal Cendekia Akuntansi) Riset, Ekonomi, Akuntansi dan Perpajakan (REKAN) Jurnal Ekonomi Jurnal Ilmu Ekonomi Manajemen dan Akuntansi Jurnal Akutansi Manajemen Ekonomi Kewirausahaan (JAMEK) J-AKSI : JURNAL AKUNTANSI DAN SISTEM INFORMASI Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Jurnal Indonesia Sosial Sains
Desyana, Gita
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Humanities Astronomy Biochemistry, Genetics & Molecular Biology Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Energy Environmental Science Immunology & microbiology Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Neuroscience Physics Social Sciences Other

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Journal : JCA (Jurnal Cendekia Akuntansi)

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Pengaruh Tingkat Hutang, Fee Audit Dan Konsentrasi Pasar Terhadap Persistensi Laba: Firm Age Sebagai Variabel Moderasi Afifah, Siti; Yunita, Khristina; Hamzani, Umiaty; Desyana, Gita; Indah, Djunita Permata
JCA (Jurnal Cendekia Akuntansi) Vol 5 No 2 (2024): Desember
Publisher : Fakultas Ekonomi Prodi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32503/akuntansi.v5i2.6223

Abstract

The purpose of this study is to examine the effect of debt levels, audit fees, and market concentration on earnings persistence, and to analyze whether firm age is able to strengthen the relationship between debt levels, audit fees, and market concentration on earnings persistence in transportation and logistics sector companies listed on the Indonesia Stock Exchange (IDX) during the period 2019-2023. The novelty of this study lies in the object of research and the use of firm age as a moderating variable that has not been widely studied. The population of the study was 37 companies with a research sample of 8 companies selected using purposive sampling techniques. This study uses a quantitative method using multiple linear regression analysis techniques and moderated regression, and the analysis tool is SPSS 23 software. The findings of this study indicate that debt levels have a negative and significant effect on earnings persistence, while audit fees do not affect earnings persistence and market concentration has a positive and significant effect on earnings persistence. Firm age is only able to negatively weaken the relationship between audit fees and earnings persistence, but is unable to strengthen the relationship between debt levels and market concentration with earnings persistence. Simultaneously, debt levels, audit fees and market concentration affect earnings persistence.
Co-Authors Afifah, Siti Akwilia, Asteria Aprianto, Ryan Apriliake, Cahaya Ratna Arianto, Muhammad Rivaldi Azzahra, Naila Dea Haritiantari Devi Novianti DIAN KHAIRANI, DIAN Djunita Permata Indah Elok Heniwati Espa, Vitryan Grania Mustika, Ira Gymnastiar, Danar Hamzani, Umiaty Hanifadhila, Yasmin Alya Helisa Noviarty Helmi, Syarif M Hijriah, Amanah Ikhsan, Syarbini Ismadayanti, Jumita Januari, Pamela Tri Juanda Astarani Khristina Yunita Maulania, Maghfira Izzati Maulidia, Rahma Muhsin Muhsin Napiajo Napiajo Nur Azmi, Ika Oktavianty, Neti Permata Indah, Djunita Putri, Oktaviani Putri, Valencia Limarga Rachmania, Dila Arditha Rahmadinia, Putri Rudy Kurniawan Rusliyawati Setyadi Setyadi Sinaga, Agnes Novita Sari Sinaga, Tiur Enjel Susanto, Veronica Nessie Syahrul Tiya Nurfauziah Vitriyan Espa Weni, Weni Wong, Vanessa Wulandari, Laili Fitri Yantiana, Nella