AkMen JURNAL ILMIAH
Vol 19 No 2 (2022): AkMen JURNAL ILMIAH

TATA KELOLA PERUSAHAAN, STRUKTUR KEPEMILIKAN DAN VOLATILITAS ARUS KAS TERHADAP PERSISTENSI LABA

Anfas Anfas (Unknown)
Zainuddin Zainuddin (Unknown)

Article Info

Publish Date
31 Aug 2022

Abstract

This research aims to analyze and test the influence of the board of commissioners, audit committee, family ownership, institutional ownership and cash flow volatility on profit persistence in manufacturing companies listed on the Indonesia Stock Exchange in 2015-2019. The sample in this study was 21 companies with 105 observations. Sampling techniques use purposive sampling methods. Data analysis techniques use multiple linear regression analysis with the help of eviews software. The results showed that institutional ownership had a positive effect on profit persistence, and audit committees negatively affected profit persistence, while a board of commissioners, family ownership and cash flow volatility had no impact on profit persistence.

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Journal Info
AkMen JURNAL ILMIAH
Website

Abbrev

akmen

Publisher

institute teknologi dan bisnis nobel indonesia

Subject

Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Other

Description

Jurnal AkMen adalah jurnal berkala yang diterbitkan oleh Lembaga Penelitian dan Publikasi Nobel Indonesia. Jurnal AkMen memuat artikel dalam bidang Akuntansi (yang meliputi Akuntansi Keuangan, Akuntansi Manajemen, Akuntansi Perpajakan, Akuntasi Syariah, Auditing dan Akuntansi sektor publik) dan ...