The Effect of Audit Committee Effectiveness and Operating Cash Flow on Earnings Persistence in Banking Companies Listed on the Indonesia Stock Exchange

Authors

  • Alvira Putri Deviyana Universitas Ibn Khaldun
  • Azolla Degita Azis Universitas Ibn Khaldun
  • Widhi Ariyo Bimo Universitas Ibn Khaldun

DOI:

https://doi.org/10.32832/jharmoni.v2i1.14866

Abstract

This study aims to determine the effect of the effectiveness of the audit committee and operating cash flow on earnings persistence in banking companies listed on the Indonesia Stock Exchange (IDX) for the 2018-2021 period. The research method used in this research is a quantitative approach with descriptive methods where the results of data research are in the form of exposure to statistical results processed using E-views version 12 software. The study used secondary data in the form of annual financial reports of banking companies for the 2018-2021 period. Sampling used purposive sampling technique and there were 29 banking companies with a period of four years. Based on the analysis that has been carried out in this study, the results show that the variable effect of the effectiveness of the audit committee and operating cash flow has no effect on earnings persistence. And simultaneously the variable effectiveness of the audit committee and operating cash flow has no effect on earnings persistence.

Downloads

Published

2023-08-02

How to Cite

Deviyana, A. P., Azis, A. D., & Bimo, W. A. (2023). The Effect of Audit Committee Effectiveness and Operating Cash Flow on Earnings Persistence in Banking Companies Listed on the Indonesia Stock Exchange. Jurnal HARMONI: Jurnal Akuntansi Dan Keuangan, 2(1), 9–16. https://doi.org/10.32832/jharmoni.v2i1.14866

Issue

Vol. 2 No. 1 (2023)

Section

Articles

License

Creative Commons License

This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.


Authors grant the journal copyright of the work licensed under CC-BY-SA or The Creative Commons Attribution–ShareAlike License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal. 

 

Penulis memberikan hak cipta karyanya kepada jurnal yang dilisensikan dengan CC-BY-SA or The Creative Commons Attribution–ShareAlike License yang memungkinkan orang lain untuk menggunakan karya dengan pengakuan kepengarangan karya dan publikasi awal dalam jurnal ini.