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All Journal International Journal of Accounting & Finance in Asia Pasific Proceeding International Pelita Bangsa
Risdayanti Risdayanti
Universitas Majalengka
Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Identification the Factors that Influence Profit Persistence Yogi Ginanjar; Risdayanti Risdayanti; Mazen Aditya Alnazar
Proceeding International Pelita Bangsa Vol. 1 No. 01 (2023): September 2023
Publisher : DPPM Universitas Pelita Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37366/pipb.v1i01.3110

Abstract

Profit quality is able to predict earnings in the future. Earnings persistence is an important topic of discussion because the information generated can be used by investors in determining earnings quality and firm value, thereby facilitating decision making. This study aims to determine the factors that influence profit persistence from the point of view of Audit Fee, Managerial Ownership and Institutional Ownership. The population of this study is all LQ45 companies registered at Indonesia Stock Exchange Period 2016-2022. Researchers used purposive sampling in the sampling technique so that 7 LQ45 companies were obtained with a total data of 49 data. The data used is secondary data. The analysis techniques in this study are descriptive analysis techniques, verification analysis with the classical assumption test, multiple linear analysis, analysis of the coefficient of determination, and hypothesis testing. The analytical tool in this study uses SPSS. The results of the study show that partially Audit Fee and Institutional Ownership has no effect on Profit Persistence, while Managerial Ownership has an effect on Profit Persistence. Simultaneously Audit Fees, Managerial Ownership and Institutional Ownership have no effect on Profit Persistence.
Profitability Determinants: Company Age and Company Size with Managerial Ownership as a Moderator Wulan Riyadi; Rita Yunita Resmi; Risdayanti Risdayanti; Dhiva Luthfiana Salsabila
International Journal of Accounting and Finance in Asia Pasific (IJAFAP) Vol 9, No 3 (2026): October 2026
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijafap.v9i3.4670

Abstract

Profitability indicates how efficiently companies convert resources into earnings. This study examines the associations of company age and size with profitability and the moderating role of managerial ownership. Using a quantitative approach, this study analyzes annual-report data from 12 Indonesian listed mining companies during 2018–2024, yielding 84 balanced firm-year observations. Panel-model selection and moderated regression were conducted using EViews, with a pooled common effect model reported provisionally. In the reported moderated model, company age (b = ?0.018681; p 0.001) and size (b = ?0.142184; p 0.001) have negative conditional associations with profitability. The size–ownership interaction is negative (b = ?0.046075; p = 0.0018), whereas the age–ownership interaction is positive (b = 0.030211; p = 0.0006). Thus, higher managerial ownership is associated with a more negative size slope and a less negative age slope. These findings suggest that ownership structure matters when evaluating maturity and asset scale. However, the omitted standalone ownership term and possible residual dependence require further specification and robustness checks before stronger conclusions or governance recommendations are drawn.
Co-Authors Dhiva Luthfiana Salsabila Mazen Aditya Alnazar Rita Yunita Resmi Wulan Riyadi Yogi Ginanjar