Sabila, Rezika Farah and Evana, Einde and Septiyanti, Ratna (2021) Analysis of the Effect of Operating Cash Flow, Leverage, and Firm Size on Earnings Persistence. Journal Dimensie Management and Public Sector, 2 (3). 042-050. ISSN 2709-6211

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Abstract

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.

Item Type: Article
Subjects: H Social Sciences > HG Finance
Depositing User: RATNA SEPTIYANTI
Date Deposited: 07 Nov 2021 02:08
Last Modified: 07 Nov 2021 02:08
URI: http://repository.lppm.unila.ac.id/id/eprint/35357

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