Claim Missing Document
Check
Articles

Found 1 Documents
Search
Journal : Journal of Humanities and Social Studies

Does Characteristics Of The Board Of Commissoners Affect Earning Persistance? Pratomo, Dudi; Rotua, Grace Yohana
JHSS (JOURNAL OF HUMANITIES AND SOCIAL STUDIES) Vol 4, No 1 (2020): JHSS (Journal of Humanities and Social Studies)
Publisher : UNIVERSITAS PAKUAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33751/jhss.v8i1.8574

Abstract

The board of commissioners is one of the elements that must be present in a public company. This study aims to analyze the influence of the board of commissioners' characteristics on public companies' earnings persistence. The research period is 2017-2021, with a research sample of 16 companies in the food and beverage sector. The dependent variable of the research is earnings persistence, with the independent variable, as the completeness of this study using control variables. The results showed that the common effect model was the best in interpreting the impact of the influence of the Board of Commissioners on earnings persistence from the four characteristics of the Board of Commissioners that had been examined. It was found that the variable number of Board of Commissioners meetings had a significant positive effect on earnings persistence, while the variable had no significant effect. These findings suggest that the more and the quality of the number of meetings held by the board of commissioners will result in better earnings persistence. Another interesting finding is that the number of independent commissioners, expertise, and gender does not affect earnings persistence.
Co-Authors Adli Dzil Ikram Agustina, Ratna Dewi Ahmad Fachrizal Ajeng Luthfiyatul Farida Alrasyid, Arifah Hilmi Alvin Zikro AMBARSARI, DESI Andrieta Shintia Dewi Anita Silvianita Annisa Justica Maulani Annisa Nurbaiti Ardan Gani Asalam ATHIYYA NADHIFA NURAULIA Azzahra Salsabiila S Chairunnisa, Alifiya Rifdah Daniel Adventheo Sudibyo Deannes Isynuwardhana Desi Ambarsari Dini Wahjoe Hapsari Djuznimar Zultilisna Dwi Fitrizal Salim Elly Suryani Elvira Astrid Salsabilla Fitri Anjani Hakim, Aqil Lukmanul Havivah, Vivi Hervita Triswidyaria Hosam Alden Riyadh A.Alazeez Ika Prismawardani Ikhsan, Danu Isykarima Khaleda Zia Khairani Ratnasari Siregar Khairunnisa Khairunnisa Kharisma Ellyana Koernawan, Koenta Adji Krishna Kusumahadi KURNIA KURNIA Kurnia Kurnia Kurnia Kurnia Kurnia Kurnia Kurnia Kurnia KURNIA KURNIA, KURNIA Lestari, Poppy Ariyani Sumitha Maruf, Windy Kusuma Wardani Maulina, Thalia Rizky Muhamad Rafki Nazar Muhammad Rofik Wibowo Nelda Alma Ni Putu Desy Cristiana Yanthi Pangestu, Sri Hardiyati Putu Nina Madiawati R. Nurafni Rubiyanti Rafika Misdiyanti Ramadhan, Muhammad Bimandhanu Ratih Hendayani Ratna Dewi Agustina Rifqi Aziz Pratama Risa Aulia Rana Rotua, Grace Yohana Roy Budiharjo Rr Sri Saraswati S, Azzahra Salsabiila Safarinda Nurzahara Shinta Diah Permatasari Sri Rahayu Sumarno , Muthia Ramadhanti Sumarno, Muthia Ramadhanti Tahaanii, Salsabilla Tommy Handoko Triady, Derry Rizky Trihapsari, Siti Nurazizah Viliane Puspa Negara Vivi Havivah Wibowo , Muhammad Rofik Willy S. Yuliandhari Willy S. Yuliandhari, Willy S. Yazid, Hanif