| dc.description.abstract | This study aims to examine and determine the effect of good corporate
governance, debt levels and operating cash flow on the earnings persistence of
companies in the consumer goods industry sector listed on the Indonesian stock
exchange. This research is a type of quantitative research, which uses population
data from 48 consumer goods industrial sector companies listed on the IDX for the
2017-2021 period. Sample selection was done by purposive sampling method, in
order to obtain 13 samples with 65 units of analysis. The data used is secondary
data originating from the company's financial statements which can be accessed
through the Indonesia Stock Exchange website (www.idx.co.id). The variables
related to this research are managerial ownership, composition of the board of
commissioners, audit committee, debt level, and operating cash flow as independent
variables. Earnings persistence as the dependent variable. Hypothesis testing is
done by using multiple regression analysis method. The results show that partially
the composition of the board of commissioners has a positive and significant effect
on earnings persistence, in contrast to the debt level variable which has a negative
and significant effect on earnings persistence, while managerial ownership, audit
committee and operating cash flow variables have no effect on earnings
persistence. However, the results of the study simultaneously show that managerial
ownership, composition of the board of commissioners, audit committee, debt level,
and operating cash flow have an effect on earnings persistence. | en_US |
