Journal Dimensie Management and Public Sector

Journal Dimensie Management and Public Sector

Analysis of the Effect of Operating Cash Flow, Leverage, and Firm Size on Earnings Persistence

Yazarlar: Rezika Farah Sabila, Einde Evana, Ratna Septiyanti

Cilt 2 , Sayı 3 , 2021 , Sayfalar

Konular:-

DOI:10.48173/jdmps.v2i3.104

Anahtar Kelimeler:Operating Cash Flow,Leverage,Firm Size,Earnings Persistence

Özet: This research aims to provide empirical evidence in the effect of operating cash flow, leverage, and firm size on earnings persistence. The data used on this research is historical secondary data. The data used in this research were taken from website www.idx.co.id. A population in this research were companies listed on the Indonesia Stock Exchange (IDX) sector food & beverage for the period 2015-2019. Sampling method used is purposive sampling method with a sample of 33 companies. The outcome of this research indicate that operating cash flow & firm size have a positive effect on earning persistence. Meanwhile, leverage  does not affect earning persistence.

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@article{2021, title={Analysis of the Effect of Operating Cash Flow, Leverage, and Firm Size on Earnings Persistence}, volume={2}, publisher={Journal Dimensie Management and Public Sector}, author={Rezika Farah Sabila,Einde Evana,Ratna Septiyanti}, year={2021} }
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Rezika Farah Sabila,Einde Evana,Ratna Septiyanti. (2021). Analysis of the Effect of Operating Cash Flow, Leverage, and Firm Size on Earnings Persistence (Vol. 2). Vol. 2. Journal Dimensie Management and Public Sector.
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Rezika Farah Sabila,Einde Evana,Ratna Septiyanti. Analysis of the Effect of Operating Cash Flow, Leverage, and Firm Size on Earnings Persistence. Journal Dimensie Management and Public Sector, 2021.
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