Vol 8 (2023): June (in progress)
Business and Economics

Effect of Operating Cash Flow and Firm Size on Profit Persistence with Debt Levels as Moderating Variables
Pengaruh Arus Kas Operasi dan Ukuran Perusahaan Terhadap Persistensi Laba dengan Tingkat Hutang Sebagai Variabel Moderating


Aminin Kun Arifah
Universitas Muhammadiyah Sidoarjo, Indonesia
Herman Ernandi
Universitas Muhammadiyah Sidoarjo, Indonesia *

(*) Corresponding Author
Published June 26, 2023
Keywords
  • Operating Cash Flow,
  • Firm Size,
  • Profit Persistence,
  • Debt Level
How to Cite
Arifah, A. K., & Ernandi, H. (2023). Effect of Operating Cash Flow and Firm Size on Profit Persistence with Debt Levels as Moderating Variables. Academia Open, 8, 10.21070/acopen.8.2023.3556. https://doi.org/10.21070/acopen.8.2023.3556

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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