PENGARUH KEPEMILIKAN INSTITUSIONAL, KEPEMILIKAN MANAJERIAL DAN KONSENTRASI KEPEMILIKAN TERHADAP PERSISTENSI LABA

DUDI PRATOMO; ATHIYYA NADHIFA NURAULIA

doi:10.34208/jba.v23i1.761

Authors

DUDI PRATOMO Telkom University
ATHIYYA NADHIFA NURAULIA Telkom University

DOI:

https://doi.org/10.34208/jba.v23i1.761

Keywords:

Institusional ownership, managerial ownership, consentration of ownership, leverage, company size, earnings persistence

Abstract

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.