Article Per Year (5 Year)
p-Index From 2021 - 2026
0.23
P-Index
This Author published in this journals
All Journal Journal of Economic, Bussines and Accounting (COSTING)
William, Evelyn Natasha
Unknown Affiliation
Economics, Econometrics & Finance

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
THE EFFECT OF LEVERAGE AND OPERATING CASH FLOW ON EARNINGS PERSISTENCE Andoko, Andoko; William, Evelyn Natasha
Journal of Economic, Bussines and Accounting (COSTING) Vol. 9 No. 1 (2026): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/wzxtwr25

Abstract

The purpose of this study is to examine the influence of leverage and operating cash flow on earnings persistence. The sample consists of industrial sector companies listed on the Indonesia Stock Exchange, obtained from the LSEG (Refinitiv Eikon) database for the 2021-2024 period using a purposive sampling method, resulting in 332 firm-year observations. The analysis employs ordinary least squares (OLS) regression model using Stata version 16 and SPSS version 27. Descriptive statistics, correlation analysis, classical assumption tests, model specification tests, and hypothesis testing were conducted. Four control variables were included in the model, namely firm size, profitability, sales growth, and capital intensity. The results show that operating cash flow has a significant positive effect on earnings persistence, while leverage has no significant effect. These findings indicate that earnings persistence among industrial sector firms is more strongly driven by operational factors than by financing decisions, suggesting that future research should consider additional variables to obtain a more comprehensive understanding of earnings persistence.
Co-Authors Andoko Andoko, Andoko