Muqaddimah: Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis
Vol. 3 No. 2 (2025): Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis

Analysis of Cash Flow, Leverage to Earnings Quality as a Moderating Variable on Profitability in Property and Real Estate Companies Listed on the IDX in 2021-2023

Yuli Kurnia Firdausia (Unknown)
Nilam Aisyah Nurrahma (Unknown)

Article Info

Publish Date
30 Apr 2025

Abstract

This study aims to analyze cash flow, leverage on earnings quality as a moderating variable on profitability in property and real estate companies. The population in this study are property and real estate companies listed on the Indonesia Stock Exchange for the period 2021 to 2023. This study uses a purposive sampling technique with a total of 54 analysis units obtained. The analysis technique used in this study is to use the SPSS 25 application. The results of the study indicate that Cash Flow has no effect on Profitability and leverage has no effect on profitability, while earnings quality has an effect on profitability

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Journal Info
Muqaddimah: Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis
Website

Abbrev

MUQADDIMAH

Publisher

Sekolah Tinggi Ilmu Syariah Nurul Qarnain Jember

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

Description

Kajian-kajian tersebut diharapkan dapat memperkaya khasanah keilmuan di bidang manajemen dan bisnis sehingga dapat menjadi salah satu referensi bagi para akademisi, pemangku kepentingan dan masyarakat luas. Manajemen SDM Keuangan Akutansi Ekonomi ...