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Since PSAK converges with IFRS, the content of the income statement format is not only net income, but there are other comprehensive income and profit attribution. The latest statement of financial position contains additional information, namely equity attributable to the ownership of the parent entity and non-controlling interests. The purpose of this study is to provide evidence of observation and discovery of any influence behind the quality of profit. Population as many as 15 companies sub-sector plastic and packaging. The sample was 9 companies, with 27 observational data. The results of the analysis showed that comprehensive income and equity attributable to the ownership of the parent entity and to non-controlling interests significantly positively affect the quality of profits, while equity attributable to the owners of the parent entity, the size of the company and operating cash flows significantly did not affect the quality of profits. The novelty of this study is about the attribution of profit and equity, in the form of testing the effect of profit attribution and equity attribution on the quality of profit.

This study aims to determine the simultaneous influence of net profit and operating cash flow on shares in PT. Alam Sutera Reality Tbk. This study is included in the category of population associative research in the study reveals that the sample is part of the number and characteristics possessed by the population.  The sample in this study is the financial statements of PT. Alam Sutera Realty Tbk for 10 years, from 2014 to 2023. The sampling technique used in this study is purposive sampling. states that purposive sampling is a technique for determining samples with certain considerations. With the criteria of financial statements available for 10 consecutive years, namely 2014-2023. The 10-year sample data already represents the existing population data for research needs. Data collection techniques Documentation, Literature Study. The data analysis technique used the Classical Assumption Test, Normality Test, Multicollinearity Test, Heterokedasticity Test, Autocorrelation Test, Multiple Linear Regression Analysis, Determination Coefficient Test and Correlation Coefficient. Then processed using SPSS, the results of the study showed that Net Profit and Operating Cash Flow had a simultaneous effect on the share price of Pt Alam Sutera Realty Tbk.

Free cash flow is a way to calculate the remaining cash flow that is not used for investment or operations. The purpose of this study is to determine how the variables net profit, depreciation, and changes in investment have an effect on free cash flow recorded on the Indonesia Stock Exchange during the period 2018-2023. This study uses a quantitative approach method. The results of this study indicate that Net Profit has a positive and significant effect on Free Cash Flow, Depreciation has a positive and significant effect on Free Cash Flow, and Changes in Investment have a negative and insignificant effect on Free Cash Flow.    

The purpose of the study is to determine and analyze the effect of Cash Flow Operation, Debt Covenant, Firm Size, and Public Accounting Firm Reputation on Conservatism Accountancy of consumer non-cyclicals sector companies listed on the Indonesia Stock Exchange (IDX) in the period 2019- 2023. In this study, a purposive sampling method is used, which obtained 60 companies. The data analysis used in this study is multiple linear regression analysis using SPSS software version 22 and Microsoft Excel 2019. The results of this study indicate that cash flow operation and debt covenant have a positive significant effect on conservatism accountancy. At the same time, firm size have a negative significant effect on conservatism accountancy. Then, the public accounting firm reputation has no effect on conservatism accountancy.      

Good audit quality is an important factor in ensuring the integrity and reliability of an entity's financial reports. This research aims to examine the influence of free cash flow and audit committee effectiveness on audit quality. Free cash flow reflects the availability of financial resources for a company to finance operational and audit activities. Meanwhile, an effective audit committee can ensure adequate oversight of the financial reporting and audit processes. This research uses panel data which includes companies listed on the Indonesia Stock Exchange during the 2018-2022 period. Free cash flow is measured using the ratio of operating cash flow to total assets, while audit committee effectiveness is measured using a composite score that includes the audit committee's independence, expertise and activities. Audit quality is assessed based on proxies such as the size of the public accounting firm, auditor industry specialization, and audit fees. The research results show that free cash flow and audit committee effectiveness have a significant positive influence on audit quality. Companies with high free cash flow tend to have adequate resources to pay higher audit fees, thereby encouraging auditors to carry out a more in-depth and quality audit process. In addition, an effective audit committee can ensure good oversight of the financial reporting and audit process, thereby improving audit quality. These findings provide important implications for companies and regulators in improving audit quality through managing free cash flow and establishing effective audit committees. Future research can explore other factors that influence audit quality and include relevant control variables.

This research aims to test and find empirical evidence that strengthens the research model as well as analyzing and serving as teaching material regarding the influence of sales volatility, operating cash flow volatility and debt levels on profit persistence (empirical study on consumer cyclicals sector companies listed on the IDX for the 2020-2020 period). 2022). The method used in sampling is Purposive Sampling. The data used is secondary data in the form of financial reports of companies listed on the IDX from 2020 to 2022. The number of samples used in this research was 105 data. The results obtained in this research show that the Sales Volatility variable has an effect on Profit Persistence, Operating Cash Flow Volatility has an effect on Profit Persistence, Debt Level has an effect on Profit Persistence in Consumer Cyclicals Sector Companies Listed on the Indonesia Stock Exchange (BEI) for the 2020 - 2022 Period.