Rachmanto, Andramukti Satriatama Adi and , Dr.Triyono, S.E., M.Si (2021) Pengaruh Kepemilikan Institusional, Kepemilikan Manajerial, Dewan Komisaris Independen, Komite Audit, Book Tax Difference, Leverage, Dan Ukuran Perusahaan Terhadap Persistensi Laba (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2016-2018). Skripsi thesis, Universitas Muhammadiyah Surakarta.
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Abstract
This study aims to examine the effect of institusional ownership, managerial ownership, independent board of commissioners, audit committees, book tax difference, 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 book tax difference and firm size variables affect the earnings persistence while the variable institusional ownership, managerial ownership, independent board of commissioners, audit committees and leverage do not influence the earnings persistence.
| Item Type: | Karya ilmiah (Skripsi) |
|---|---|
| Uncontrolled Keywords: | Keywords: earnings persistence, institusional ownership, managerial ownership, independent board of commissioners, audit commitees, book tax difference, leverage, company size |
| Subjects: | H Social Sciences > HB Economic Theory H Social Sciences > HJ Public Finance |
| Depositing User: | ANDRAMUKTI SATRIATAMA ADI R |
| Date Deposited: | 04 May 2021 02:48 |
| Last Modified: | 04 May 2021 07:47 |
| URI: | http://eprints.ums.ac.id/id/eprint/90828 |
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