- Operating Cash Flow,
- Firm Size,
- Profit Persistence,
- Debt Level
Copyright (c) 2023 Aminin Kun Arifah, Herman Ernandi

This work is licensed under a Creative Commons Attribution 4.0 International License.
Abstract
This study aims to determine the effect of operating cash flow on earnings persistence with debt level as a moderating variable and to determine the effect of firm size on earnings persistence with debt level as a moderating variable. This research method uses quantitative data analysis using Moderated Regression Analysis using the SPSS (Statistics Program for Social Science) software version 22. Before testing Moderated Regression Analysis (MRA), a classical assumption test will be carried out including a normality test. , multicollinearity test, autocorrelation test and heteroscedasticity test. The results of this study are in line with previous research conducted by Gilda Elfrida Sunny and Lukman Surjadi (2021) Factors Affecting Firm Value With Capital Structure as Moderating Variable. Where the results show that the capital structure is not able to moderate the relationship between firm size and firm value.
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