Search engine for discovering works of Art, research articles, and books related to Art and Culture
Javascript must be enabled to continue!
The Effect of Cash Flow and Profitability on Accounting Conservatism in Technology and Health Companies on the Indonesia Stock Exchange
View through CrossRef
This study aims to analyze the effect of cash flow and profitability on accounting conservatism listed on the Indonesia Stock Exchange in 2018-2022. The type of data in this study uses quantitative data with the population being technology and health companies listed on the Indonesia Stock Exchange (IDX). The sample selection method used is purposive sampling so the total selected sample is 34 companies with observer data for the last five years, namely in the 2018-2022 period so that the total sample is 170 data. Data analysis in this study is panel data modeling with the EVIEWS 12 program. The results of this study found that Cash Flow and Profitability have a positive effect on Accounting Conservatism in technology and health companies listed on the Indonesia Stock Exchange.
Cita Konsultindo CV. Cita Utilitas Utama
Title: The Effect of Cash Flow and Profitability on Accounting Conservatism in Technology and Health Companies on the Indonesia Stock Exchange
Description:
This study aims to analyze the effect of cash flow and profitability on accounting conservatism listed on the Indonesia Stock Exchange in 2018-2022.
The type of data in this study uses quantitative data with the population being technology and health companies listed on the Indonesia Stock Exchange (IDX).
The sample selection method used is purposive sampling so the total selected sample is 34 companies with observer data for the last five years, namely in the 2018-2022 period so that the total sample is 170 data.
Data analysis in this study is panel data modeling with the EVIEWS 12 program.
The results of this study found that Cash Flow and Profitability have a positive effect on Accounting Conservatism in technology and health companies listed on the Indonesia Stock Exchange.
Related Results
Cash‐based approaches in humanitarian emergencies: a systematic review
Cash‐based approaches in humanitarian emergencies: a systematic review
This Campbell systematic review examines the effectiveness, efficiency and implementation of cash transfers in humanitarian settings. The review summarises evidence from five studi...
Analysis Of The Effect Of Net Profit, Operational Cash Flow, Free Cash Flow, Previous Year Cash Dividends On Cash Dividends In The Indonesia Stock
Analysis Of The Effect Of Net Profit, Operational Cash Flow, Free Cash Flow, Previous Year Cash Dividends On Cash Dividends In The Indonesia Stock
This study aims to determine the analysis of the effect of net income, operating cash flow, free cash flow, cash dividends in the previous year, on cash dividends. This study uses ...
PERAN TATA KELOLA PERUSAHAAN DALAM MEMODERASI PENGARUH IMPLEMANTASI GREEN ACCOUNTING, CORPORATE SOCIAL RESPONSIBILITY DAN FIRM SIZE TERHADAP KINERJA KEUANGAN
PERAN TATA KELOLA PERUSAHAAN DALAM MEMODERASI PENGARUH IMPLEMANTASI GREEN ACCOUNTING, CORPORATE SOCIAL RESPONSIBILITY DAN FIRM SIZE TERHADAP KINERJA KEUANGAN
This study examines the role of corporate governance in moderating the influence of green accounting disclosure, corporate social responsibility (CSR), and firm size on the financi...
ANALISIS AKUNTANSI PENERIMAAN DAN PENGELUARAN KAS PADA SMK MARITIM BATAM
ANALISIS AKUNTANSI PENERIMAAN DAN PENGELUARAN KAS PADA SMK MARITIM BATAM
ABSTRAK
The purpose in this research is to know the procedures of Cash Receipt Accounting at Batam Maritime Vocational School, know the application of Cash Ex...
<b>The Effect Of Operating Cash Flow, Investment Cash Flow, And Financing Cash Flow On Stock Returns In Manufacturing Companies Listed On The Indonesian Stock Exchange</b><b></b>
<b>The Effect Of Operating Cash Flow, Investment Cash Flow, And Financing Cash Flow On Stock Returns In Manufacturing Companies Listed On The Indonesian Stock Exchange</b><b></b>
Stock returns serve as a measure for investors to evaluate a company’s investment potential and also illustrate the company’s success. This study aims to analyze how operating cash...
IMPACT OF WORKING CAPITAL MANAGEMENT ON PROFITABILITY IN FMCG COMPANIES: A CASE STUDY OF ITC LTD.
IMPACT OF WORKING CAPITAL MANAGEMENT ON PROFITABILITY IN FMCG COMPANIES: A CASE STUDY OF ITC LTD.
Working capital management has very importance for sustaining profit and operating efficiency of industries like fast-moving consumer goods as well as agribusiness. The challenge b...
Assessment of Earnings Conservatism in Malaysian Financial Reporting
Assessment of Earnings Conservatism in Malaysian Financial Reporting
<p><b>This study examines four influences on earnings conservatism of financial reporting in Malaysia. The study employs a sample of 3,126 firm-year observations of Mal...
PENGARUH KONFLIK KEPENTINGAN TERHADAP KONSERVATISME AKUNTANSI
PENGARUH KONFLIK KEPENTINGAN TERHADAP KONSERVATISME AKUNTANSI
Research by Givoly and Hayn (2002) shows that there has been an increase in the use of accounting accounting in US companies since 1980. Conservatism is an important convention of ...