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All Journal Balance Vocation Accounting Journal Jurnal Riset Terapan Akuntansi Jurnal Akuntansi Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Jurnal Keuangan dan Perbankan(KEBAN) Jurnal Ilmiah Akuntansi dan Keuangan FORUM EKONOMI: Jurnal Ekonomi, Manajemen dan Akuntansi Journal of Business Inflation Management and Accounting
Alamsyah, Sustari
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences Other

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Journal : Jurnal Ilmiah Akuntansi dan Keuangan

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The Effect of Intellectual Capital, Capital Structure, Activity Ratio on Profitability with Operating Cash Flow  Moderation Musthafa, Arizul Gayo; Alamsyah, Sustari; Hamdani, Hamdani; Zatira, Dhea
Jurnal Ilmiah Akuntansi dan Keuangan Vol. 14 No. 1 (2025): Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : LP3M Universitas Putra Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32639/s2sfkz28

Abstract

This research aims to analyze how capital structure, activity ratios, and intellectual capital influence profitability, with operating cash flow serving as a moderating variable, specifically within companies in the basic and chemical industries listed on the Indonesia Stock Exchange. The study sample consists of 31 companies selected based on the availability of annual reports from 2019 to 2023, using purposive sampling. The data analysis was conducted using panel data moderated regression through EViews12. The results indicate that both operating cash flow and intellectual capital have a positive effect on profitability. In contrast, capital structure has a negative impact, while activity ratios show no significant influence. Additionally, operating cash flow does not moderate the effects of capital structure or activity ratios, but it does moderate the relationship between intellectual capital and profitability.
Co-Authors ANGGRAENI, RENI Ar, Khorida Aulia, Triana Zuhrotun Dara Sarra, Hustna Desi Susilawati, Desi Eko Narto Utomo Erdawati, Lena Fahman Nur Rahman Fauzi, Mohamad Hamdani Hamdani Harnovinsah Harnovinsah Juski, Inge Miranda Khorida, AR KIMSEN, KIMSEN Kokom Komariah Luthfiah, Princessa Mardhufa, Hilda Alicia Musthafa, Arizul Gayo Nur Isna Inayati Pambudi, Januar Eky Sarra, Hustna Dara Septianti, Nine Ajeng Zatira, Dhea