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All Journal FINANCIAL : JURNAL AKUNTANSI Jurnal Manajemen Methosika: Jurnal Akuntansi dan Keuangan Methodist Jurnal Ilmu Manajemen METHONOMIX Jurnal Akuntansi Jurnal Ilmiah Raflesia Akuntansi Jurnal Bisnis Mahasiswa Jurnal Pengabdian Masyarakat Bestari (JPMB) Formosa Journal of Applied Sciences (FJAS) Jurnal Ilmiah Accusi Jurnal Pengabdian Masyarakat Inovasi Journal of Accounting Research, Utility Finance and Digital Assets (JARUDA) Indonesian Journal of Advanced Social Works (DARMA) Journal Accounting International Mount Hope Jurnal Ilmiah Accusi JAS (Jurnal Akuntansi Syariah) Jurnal Ilmiah Accusi Jurnal Mahkota Bisnis
Ivo Maelina Silitonga
Fakultas Ekonomi, Universitas Methodist Indonesia
Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Industrial & Manufacturing Engineering Library & Information Science Social Sciences Other

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ANALYSIS OF THE INFLUENCE OF PROFIT PERSISTENCE AND GOOD CORPORATE GOVERNANCE ON PROFIT QUALITY IN COMPANIES IN THE BASIC AND CHEMICAL INDUSTRIES SUB-SECTORS TERDAFTARDI ON PERIOD 2019 – 2023 Br Ginting, Wulan Febriyanti; Simanjuntak , Arthur; Simanjuntak, Gracesiela Yosephine; Sagala, Lamria; Silitonga, Ivo Maelina
Jurnal Ilmiah Accusi Vol. 7 No. 1 (2025): Jurnal Ilmiah Accusi 7(1) Mei 2025
Publisher : Program Studi Akuntansi Universitas Simalungun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36985/sb9nnp96

Abstract

This study was conducted to test and analyze the influence of profit persistence, independent commissioners, managerial ownership, and institutional ownership on the quality of corporate profits in the basic and chemical industry subsectors listed on the Indonesia Stock Exchange. This study applies secondary data obtained from financial documents and the company's annual report. The data analysis method applied was multiple linear regression with a sample of 29 companies out of a total of 75 companies that met the research criteria. The analysis was carried out using SPSS version 26. The results of the study showed that profit persistence had a negative and significant impact on the quality of profit, while independent commissioners, managerial ownership, and institutional ownership had a positive and significant impact. The F test shows that all of these variables together affect the quality of profits. However, independent variables only explain 10.2% of profit quality, while the remaining 89.8% are explained by factors outside of this study model. These findings provide a new perspective on how corporate governance and profit persistence affect profit quality, especially in the context of companies in the basic and chemical industries sub-sectors in Indonesia.
Co-Authors Anggiat Manurung Arthur Simanjuntak Br Ginting, Wulan Febriyanti Damanik, Dennys Paulus Damanik, Dennys Paulus Parlindungan Damanik, Rizki Yulandari Dimita Hemalli Premasari Purba Dona Pasaribu Duma Megaria Elisabeh Duma Megaria Elisabeh Duma Megaria Elisabeth Duma Rahel Situmorang Duma Rahel Situmorang, Duma Rahel Elisabeth, Duma Megaria Farida Sagala Ginting, Mitha C. Ginting, Mitha Christina Goh, Thomas Sumarsan GRACESIELA YOSEPHINE SIMANJUNTAK Jeudi A. T. P. Sianturi Junika Napitupulu Kristanty Natalia Marina Nadapdap, Kristanty Natalia Marina Lamria Sagala Lamria Sagala Lidya Paskalina Pasaribu Lumbangaol, Idaman Sagita Manurung, Anggiat Marbun, Sondang Melanthon Rumapea Meliati Meliati Mesakh, Januardi Mitha Christina Ginting Mulatua P. Silalahi Nadapdap, Kristanty M. N Nadapdap, Kristanty M.N. Panjaitan, Rike Yolanda Purba, Dewi Driani Purba, Dimita H.P Purba, Dimita H.P. Putra Pratama Rike Yolanda Panjaitan Rike Yolanda Panjaitan Rintan br Saragih Rintan Saragih Rintan Saragih, Rintan Sagala, Lamria Sahala Purba Saragih, Rintan Br Saur Melianna Sipayung, Saur Melianna Sembiring, Yosephine N. Septony B Siahaan Siahaan, Septony B Siahaan, Septony B Siahaan, Septony Benyamin Sibarani, Apriani M Simanjuntak , Natasya Veronica Simanjuntak, Faido M. P. Simanjuntak, Grace Y Simanjuntak, Gracesiela Y Simanjuntak, Gracesiela Y. SIMANJUNTAK, GRACESIELA YOSEPHINE Simanjuntak, Wesly A. Simarmata, Lamdapot Pranata Siregar, Elizabeth Sitorus, Dompak Tambunan, Jesica Tasya Dearmaria Simbolon Tri Dharma Sipayung, Tri Dharma Wesly Andri Simanjuntak Wesly Andri Simanjuntak, Wesly Andri