PENGARUH LEVERAGE DAN ARUS KAS OPERASI TERHADAP PERSISTENSI LABA PADA PERUSAHAAN MANUFAKTUR
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Abstrak
This research aims at how the role of the leverage and operating cash flow on earnings
persistence in manufacturing companies listed on the Indonesia Stock Exchange during
2018-2020. Sample was selected using purposive sampling method and obtained 83
companies. Data processing techniques using multiple regression analysis what helped by
using Eviews Version 9.5. The results of this study indicate that leverage has a positive and
significant effect while operating cash flow has a negative and significant effect on
earnings persistence. The implication of this research is the need for the role of earnings
persistence in increasing leverage and operating cash flow to provide benefits for the
company in generating good profits.
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