Zulfiati, Lies THE EFFECT OF MARKET CONCENTRATION, TOTAL DEBT, AND EARNINGS MANAGEMENT ON EARNINGS PERSISTENCY (Empirical Study on Manufacturing Companies Listed on the Indonesia Stock Exchange 2015 – 2020 Period). ISBEST 4. (Unpublished)
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Abstract
This study aims to empirically prove the effect of market concentration, total debt, and earnings management on earnings persistence partially. The research strategy used in this research is causality with the method of literature study and documentation. The data used in this study is secondary data that is quantitative. The data analysis method used is panel data analysis using the eviews application version 10 and SPPSS version 25. The population used in this study is a manufacturing company listed on the Indonesia Stock Exchange for the period 2015 to 2020. In selecting the sample, the researcher used a purposive sampling method with using predetermined criteria. The sample obtained in this study in one period as many as 116 companies which if accumulated during the research period amounted to 696 companies. The results obtained in this study prove that market concentration and earnings management have a positive effect on earnings persistence, while total debt has no effect. This study resulted in a coefficient of determination of 0.188033, which indicates that 18.8033% earnings persistence can be explained by market concentration, total debt, and earnings management, while the rest is influenced by other variables not included in this study.
| Item Type: | Article |
|---|---|
| Subjects: | Akuntansi > Akuntansi Keuangan |
| Divisions: | S1 Akuntansi |
| Depositing User: | DR Lies Zulfiati |
| Date Deposited: | 02 Mar 2022 07:50 |
| Last Modified: | 02 Mar 2022 07:50 |
| URI: | http://repository.stei.ac.id/id/eprint/7264 |
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