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)

Dublin Core

Title

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)

Subject

Earning Persistence, Operating Cash Flow, Debt Level and Firm Size

Description

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.

Creator

Dyah Puji Astuti, Prisila Damayanty

Source

https://jurnal.stie-aas.ac.id/index.php/IJEBAR

Date

2024

Contributor

PERI IRAWAN

Format

PDF

Language

ENGLISH

Type

TEXT

Files

Citation

Dyah Puji Astuti, Prisila Damayanty, “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),” Repository Horizon University Indonesia, accessed March 14, 2025, https://repository.horizon.ac.id/items/show/7130.