Jurnal Revenue : Jurnal Ilmiah Akuntansi
Vol. 5 No. 2 (2025): Jurnal Revenue : Jurnal Ilmiah Akuntansi

DINAMIKA STRUKTUR KEPEMILIKAN DAN KEBERLANJUTAN LABA: STUDI EMPIRIS PERUSAHAAN TRANSPORTASI DAN LOGISTIK DI BEI

Marbun, Melia Rumata (Unknown)
Wibowo, Agus Satrya (Unknown)
Setiawan, Ricky Yunisar (Unknown)



Article Info

Publish Date
12 Dec 2024

Abstract

This study explores the complex dimension of profit persistence as a fundamental construct that reflects a company's capacity to maintain stability and profit predictability over a given period. The focus of the investigation is focused on the structural analysis of ownership – including institutional, managerial, and concentration ownership – as well as their implications for profit persistence in the context of the transportation and logistics sector in Indonesia. Using the population of 29 companies listed on the Indonesia Stock Exchange (www.idx.co.id) during the 2021-2023 period, the study applied a purposive sampling technique that produced a representative sample of 9 companies. The analytical methodology adopts a multiple linear regression approach through the SPSS instrument, which allows for a comprehensive investigation of the dynamics of intervariables. Empirical findings reveal significant patterns: although simultaneously ownership structures have no substantive effect on profit persistence, ownership concentration is shown to make a positive and significant contribution, while institutional and managerial ownership do not show a statistically significant effect on firms' profit persistence

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Journal Info

Abbrev

home

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Revenue Adalah Jurnal Ilmiah yang terbit secara daring pada bulan Juni dan Desember. untuk mempublikasikan hasil-hasil penelitian dalam bidang Akuntansi baik Akuntansi Perpajakan, Akuntansi Keuangan, Akuntansi Perbankan, Akuntansi Sektor Publik, dan bidang Akuntansi ...