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All Journal EQIEN - JURNAL EKONOMI DAN BISNIS Akuntansi'45
Rika Nur Ismawati
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Analisis Faktor-Faktor Yang Mempengaruhi Persistensi Laba Rika Nur Ismawati; Afifa Nurhanifah
AKUNTANSI 45 Vol. 5 No. 2 (2024): Jurnal Ilmiah Akuntansi
Publisher : Fakultas Ekonomi Program Studi Akuntansi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/akuntansi45.v5i2.3402

Abstract

Companies that can achieve profits on target can be categorized as good companies. The quality of the company's profit can be demonstrated by persistent profits. Indicators affecting the persistence of profit will be shown objectively in the study. Sales volatility, cash flow volatility, operating cash flow, and company size are some of them. Manufacturing companies in the industrial and consumption sectors of the food and beverage subsector that are actively listed on the Indonesia Stock Exchange from 2018 to 2022 are the focus of this study. Using purposive sampling criteria, 145 observational data will be assessed in this study. The technique or method of analysis used is multiple linear regression analysis. This study showed that among the four independent variables tested against profit persistence, there were three independent variables that were influential. Among them are sales volatility, cash flow volatility, and operating cash flow. So that the company to measure and get persistent profits must pay attention to the level of sales, and the use of operating cash flow. With persistent profits can show the quality of the company's profits that will provide a good long-term assessment for investors.
An Ordered Logit Model for Predicting Corporate Sukuk Ratings in Malaysia and Indonesia Nurhanifah, Afifa; Tazliqoh, Agustifa Zea; Rika Nur Ismawati
Eqien - Jurnal Ekonomi dan Bisnis Vol 14 No 03 (2025): Journal Of Economics and Business
Publisher : Fakultas Ekonomi dan Bisnis Universitas Islam DR KH EZ Mutaqien

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34308/eqien.v14i03.2091

Abstract

This research aims to examine the association accounting information quality (accrual quality and cash flow management), corporate governance, sukuk structures, and guarantee status to affects corporation sukuk rating. This research used criteria and methodology general approach sukuk rating published by sukuk rating agency such as PEFINDO, RAM and MARC. Using sukuk rating as dependent variable, ordered logit model is selected to test research variable. This research finds that accrual quality, sukuk structure, status guarantee, and firm size positively associated with sukuk rating. However, profitability, leverage, and growth variables were not have associated with sukuk rating.
Co-Authors Afifa Nurhanifah Agustifa Zea Tazliqoh Nurhanifah, Afifa