Authors:

Made Sujana Sujana, GERIANTA WIRAWAN YASA, I DEWA NYOMAN BADERA

Abstract:

“This study examined the effect of the audit committee and institutional ownership on earnings persistence. This study uses regression analysis techniques (multiple regression) by comparing the coefficient of determination between the two independent variables. The data used in this research is secondary data published on the Stock Exchange using 77 samples of manufacturing firms the period 2011-2012. The analysis showed that audit committees have negative effect on the persistence of earnings, while institutional ownership has a positive effect on earnings persistence. The audit committee has a negative effect on earnings persistence may be caused by the greater number of the audit committee are owned by the persistence of earnings will tend to decline. Institutional ownership has a positive effect on earnings persistence implies that the greater number of shares owned by institutional shareholders, the persistence of earnings will tend to increase.”

Keywords

Keyword Not Available

Downloads:

Download data is not yet available.

References

References Not Available

PDF:

https://jurnal.harianregional.com/eeb/full-32178

Published

2017-12-24

How To Cite

SUJANA, Made Sujana; YASA, GERIANTA WIRAWAN; BADERA, I DEWA NYOMAN. PENGARUH KOMITE AUDIT DAN KEPEMILIKAN INSTITUSIONAL PADA PERSISTENSI LABA PERUSAHAAN MANUFAKTUR.E-Jurnal Ekonomi dan Bisnis Universitas Udayana, [S.l.], p. 4311-4338, dec. 2017. ISSN 2337-3067. Available at: https://ojs.unud.ac.id/index.php/EEB/article/view/32178. Date accessed: 28 Aug. 2025. doi:https://doi.org/10.24843/EEB.2017.v06.i12.p10.

Citation Format

ABNT, APA, BibTeX, CBE, EndNote - EndNote format (Macintosh & Windows), MLA, ProCite - RIS format (Macintosh & Windows), RefWorks, Reference Manager - RIS format (Windows only), Turabian

Issue

VOLUME.06.NO.12.TAHUN 2017

Section

Articles

Creative Commons License This work is licensed under a Creative Commons Attribution 4.0 International License