International Journal of Economics, Business and Accounting Research (IJEBAR)
Vol 8, No 1 (2024): IJEBAR : Vol. 8, Issue 1, March 2024

THE INFLUENCE OF OPERATIONAL CASH FLOW, LEVELS OF DEBT, AND FIRM SIZE ON EARNINGS PERSISTENCE (EMPIRICAL STUDY OF PROPERTY AND REAL ESTATE COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE, 2019-2021)

Prisila Damayanty (Institut Bisnis & Informatika (IBI) Kosgoro1957)
Dyah Puji Astuti (Institut Bisnis & Informatika (IBI) Kosgoro1957)

Article Info

Publish Date
11 Mar 2024

Abstract

This study aims to examine the effect of Operational Cash Flow, Debt Level and Firm Size on Earnings Persistence. The population used in this research is all Property and Real Estate Companies on the Indonesia Stock Exchange (IDX) in 2019-2021. The sample in this study was 36 units using purposive sampling method. Testing the hypothesis in this study using multiple linear regression analysis using SPSS version 26. The results of this study indicate that Operational Cash Flow and Firm Size have a significant positive effect on earnings persistence, while the level of debt has no significant effect on earnings persistence and. Operational Cash Flow, Debt Level and Firm S simultaneously have a significant effect on earnings persistence. Keywords: Earning Persistence, Operating Cash Flow, Debt Level and Firm Size

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Journal Info
International Journal of Economics, Business and Accounting Research (IJEBAR)
Website

Abbrev

IJEBAR

Publisher

STIE AAS Surakarta

Subject

Economics, Econometrics & Finance

Description

International Journal of Economics, Business, and Accounting Research (IJEBAR) is a peer-reviewed, open access international scientific journal dedicated for rapid publication of high-quality original research articles as well as review articles in all areas of Economics, Business and Accounting. ...