Open AccessPENGARUH KEPEMILIKAN INSTITUSIONAL, KEPEMILIKAN MANAJERIAL DAN KONSENTRASI KEPEMILIKAN TERHADAP PERSISTENSI LABA
Author(s) -
Dudi Pratomo,
Athiyya Nadhifa Nuraulia
Publication year - 2021
Publication title -
jurnal bisnis and akuntansi/jurnal bisnis dan akuntansi
Language(s) - English
Resource type - Journals
eISSN - 2656-9124
pISSN - 1410-9875
DOI - 10.34208/jba.v23i1.761
Subject(s) - stock exchange , business , earnings , population , real estate , regression analysis , variables , accounting , debt , demographic economics , economics , finance , statistics , mathematics , demography , sociology
Earnings Persistence is a revision of earnings to see company sustainable profits, this become an important aspect in earnings information for decision making.Population in this study used property, real estate and construction companies listed on the Indonesia Stock Exchange in 2013-2017. The total sample of the study were 17 companies. Data analysis using multiple linear regression and the process used software eviews 10. Results this study indicate that together institutional ownership, manageriall ownership and ownership concentration as well as the level of debt and company size affect earnings persistence with a coefficient of determination of 30.18%. Partial test shows that institutional ownership, managerial ownership, ownership concentration and company size negatively affect earnings persistence while the level of debt does not affect earnings persistence.