https://ejournal.institutppi.ac.id/index.php/jin <p>Welcome to the official website of<strong> Jurnal Intelektual</strong></p> <p>Journal Intelektual, with registered numbers ISSN 2827-802X (Print) and ISSN 2986-6715 (Online), is a peer-reviewed journal published twice a year (June-November and December-May) by LPPM Institut Putra Perdana Indonesia, with a total of 20 articles published each year. Jurnal Intelektual is intended to be the journal for publishing articles reporting the results of research in accounting. Journal Intelektual invites manuscripts on various topics including, but not limited to, financial accounting, financial management, auditing, cost accounting, management accounting, tax accounting, budgeting accounting, non-profit accounting, banking accounting, capital market accounting and government accounting, etc.</p> LPPM INSTITUT PUTRA PERDANA INDONESIA en-US JOURNAL INTELEKTUAL 2827-802X <p><a href="https://creativecommons.org/licenses/by-sa/4.0/" target="_blank" rel="noopener">https://creativecommons.org/licenses/by-sa/4.0/</a></p> https://ejournal.institutppi.ac.id/index.php/jin/article/view/255 <p><strong>Introduction/Main Objectives:</strong> This study examines the effects of cash flow volatility and earnings persistence on firm value, with earnings growth as a moderator, among banking companies listed on the Indonesia Stock Exchange (IDX) from 2021 to 2024. <strong>Background Problems:</strong> These financial indicators may affect investors’ assessments of firm value differently, and earnings growth may alter their relationships. Novelty: This study tests earnings growth as a moderator of both relationships in the banking sector. <strong>Research Methods: </strong>A quantitative associative approach was used. The population comprises all banking companies listed on the IDX during 2021–2024. <strong>Results/Findings:</strong> Cash flow volatility has no significant effect on firm value, whereas earnings persistence has a significant effect. Earnings growth weakens the effect of cash flow volatility but strengthens the effect of earnings persistence on firm value. <strong>Conclusion:</strong> Earnings persistence has a significant relationship with firm value, particularly when supported by earnings growth. Earnings growth also moderates the relationship between cash flow volatility and firm value.</p> Nurul Khazanah Petty Aprilia Sari Imam Hidayat Merida Copyright (c) 2026 Nurul Khazanah, Petty Aprilia Sari, Imam Hidayat, Merida https://creativecommons.org/licenses/by-sa/4.0 2026-10-02 2026-10-02 5 2 108 117 10.61635/jin.v5i2.255