THE EFFECT OF DEBT LEVEL AND CASH FLOW ON PROFIT PERSISTENCY OF COAL MINING SUB-SECTOR LISTED ON INDONESIA STOCK EXCHANGE PERIOD 2017-2021.

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Fitri Wahyuni
Maria Septijantini Alie, SP., MM
Novalita, SE.,M.S.Ak

Abstract

Financial reports are financial information presented and prepared by the company's management to internal and external parties. Financial reports contain all business activities as a means of accountability and management communication to those who need it. The purpose of this study is to determine the effect of Debt Levels and Cash Flows on Profit Persistence in Coal Mining Sub-Sector Companies listed on the Indonesia Stock Exchange for the 2017- 2021 period. This study uses quantitative research with 10 samples of companies listed on the Indonesia Stock Exchange for the 2017- 2021 period. Based on the results of the study, shows that simultaneously the Debt Level and Cash Flow have a significant effect on Earning Persistence. Debt and Cash Flow have an effect of 29.3% on Profit Persistence (Y) in Coal Mining Sub-Sector companies listed on the Indonesia Stock Exchange in 2017-2021

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