Research Article

Impact of Leverage and Firm Size on Earnings Persistence with Managerial Ownership as Moderating Variables

Dade Nurdiniah
Universitas Bina Insani, Indonesia
* Corresponding author
Chita Oktapriana
Universitas Bina Insani, Indonesia
Iren Meita
Universitas Bina Insani, Indonesia
Milla Damay Yanti
Universitas Bina Insani, Indonesia
DOI icon 10.24018/ejbmr.2021.6.5.1080

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Submitted 2021-08-31
Published 2021-09-24

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Article Main Content

This study aims to examine and analyze the effect of leverage and firm size on earnings persistence with managerial ownership as a moderating variable. The population in this study is manufacturing companies listed on the Indonesia Stock Exchange in 2016-2019. The sample selection method used purposive sampling criteria, while the data analysis methods used in this study were multiple regression analysis and moderated regression analysis. Before analysing the data, first perform the classical assumption test, after the data is declared to meet the test criteria, then a hypothesis test is carried out consisting of multiple regression analysis, coefficient of determination test (R-squares), simultaneous significance test (F-test), significance test partial test (t-test) and moderated regression analysis (MRA). The results showed that leverage had a positive effect on earnings persistence, and firm size had no effect on earnings persistence, while managerial ownership was unable to moderate the effect of leverage and firm size on earnings persistence.

Keywords: Earnings Persistence, Firm Size, Leverage, Managerial Ownership

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