Article Per Year (5 Year)
p-Index From 2020 - 2025
0.23
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This Author published in this journals
All Journal International Journal of Accounting & Finance in Asia Pasific
Muhammad Faisal Sihite
University of Indonesia
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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The Effect of Cash Flow on External Financing, Debt Issuance, and Equity Issuance: The Moderation Role of Board Gender Diversity Muhammad Faisal Sihite; Dony Abdul Chalid
International Journal of Accounting & Finance in Asia Pasific (IJAFAP) Vol 5, No 2 (2022): June Edition of International Journal of Accounting Finance in Asia Pasific
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (172.606 KB) | DOI: 10.32535/ijafap.v5i2.1592

Abstract

This paper investigates the relationship between cash flow and external financing and the moderating effect of board gender diversity. It aims to explain how cash flow affects external financing with three proxies of Equity Issuance, Debt Issuance, and External Financing. This study explains how Board Gender Diversity influences Cash Flow and External Financing. This study took a sample of a company listed in the Indonesia Stock Exchange from 2014 until 2019 and used Ordinary Least Square (OLS) for the regression method. The findings indicate a negative correlation between Cash Flow and External Financing. Addedly, Board Gender Diversity insignificantly affects the moderation between Cash Flow and External Financing. Keywords: Board Gender Diversity, Cash Flow, Debt Issuance, Equity Issuance, External Financing
Co-Authors Dony Abdul Chalid