Pengaruh Kepemilikan Institusional, Komite Audit, Audit Tenure, Leverage Dan Ukuran Perusahaan Terhadap Persistensi Laba (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2016-2018)

Authors

  • Mauliddianawati Awiryaning Sukma Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Surakarta
  • Triyono Triyono Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Surakarta

Keywords:

earnings persistence, institusional ownership, audit commitees, audit tenure, leverage, company size

Abstract

This study aims to examine the effect of institusional ownership, audit committees, audit tenure, leverage and firm size on earnings persistence in manufacturing companies listed on the Indonesia Stock Exchange in 2016-2018. The research sample used was 153 manufacturing companies listed on the Indonesia Stock Exchange in 2016-2018. The sampling method uses purposive sampling method. The data used is secondary data. The analysis used in this study is multiple linear regression analysis processed using the Statistical Package for Social Science (SPSS) Version 23 program. The results showed that leverage and firm size variables affect the earnings persistence while the variable institusional ownership, audit committees and audit tenure do not influence the earnings persistence.

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Published

2021-02-27

Issue

Vol. 8 No. 1: Februari 2021

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Articles

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