CD Skripsi
Pengaruh Leverage, Kepemilikan Manajerial, Ukuran Perusahaan Dan Arus Kas Operasi Terhadap Persistensi LabaStudi Empiris Perusahaan Sub Sektor Perbankan Dan Asuransi Yang Terdaftar Di Bursa Efek Indonesia (Bei) 2021-2023
ABSTRACT
This study aims to determine the effect of leverage, managerial ownership, company
size, and operating cash flow on earnings persistence. The research method used is
quantitative. The population in this study were banking and insurance sub-sector
companies listed on the Indonesia Stock Exchange (IDX) in 2021-2023. The sample
size in this study was 112. Data analysis was conducted using classical assumption
tests and hypothesis testing using multiple regression methods. The results indicate
that managerial ownership and company size influence earnings persistence.
Meanwhile, leverage and operating cash flow do not affect earnings persistence..
Keywords: Leverage, Managerial Ownership, Company Size, Operating Cash Flow,
Profit Persistence
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