The Effect of Operating Cash Flow and Level of debt On Earnings Persistence at PT.SMARTFREN TELECOM TBK
This study aims to determine and analyze the effect of operating cash flow and debt levels on the earnings persistence of PT.Smartfren Telecom, Tbk. The type of research used is associative research. The research instrument used is by tabulating financial report data for 12 years (2010 – 2021). The population in this study is 16 years old (2006-2021). The sample in this study is for 12 years (2010-2021). The sampling technique used is purposive sampling technique. Data analysis techniques using the classical assumption test, multiple linear regression analysis, t test and f test. The results of this study indicate that operating cash flow has an effect on earnings persistence and the level of debt has no effect on earnings persistence, simultaneously operating cash flow and debt levels have an effect on earnings persistence.
Hak Cipta (c) 2023 Jurnal Penelitian Ekonomi Dan Akuntansi (JPENSI)
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