PENGARUH STRUKTUR KEPEMILIKAN DAN KOMITE AUDIT TERHADAP PERSISTENSI LABA
Abstrak
Penelitian ini bertujuan untuk mengetahui pengaruh hubungan antara struktur kepemilikan yang terdiri dari kepemilikan institusional kepemilikan manajerial ,dan konsentrasi kepemilikan serta pengaruh komite audit terhadap persistensi laba. Populasi dalam penelitian ini merupakan perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode 2017-2020. Teknik pengambilan sampel menggunakan teknik purposive sampling sesuai kriteria yang sudah ditentukan, maka dihasilkan sampel penelitian sebesar 132 perusahaan. Metode analisis data dalam penelitian ini menggunakan analisis regresi linier berganda dengan software IBM SPSS. Hasil penelitian ini menunjukan bahwa kepemilikan konstitusional berpengaruh positif signifikan terhadap persistensi laba, kepemilikan manajerial berpengaruh positif signifikan, sedangkan konsentrasi kepemilikan dan komite audit tidak berpengaruh terhadap persistensi laba.
Kata Kunci : Struktur Kepemilikan, Komite Audit Persistensi Laba.
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