Effect of Company Value, Leverage, and Company Size on Profit Persistence in Jakarta Islamic Index (Jii) Listed Companies

Abstract

The purpose of this study was to determine the effect of Company Value, Leverage, and Company Size on Earnings Persistence in Companies Listed in the Jakarta Islamic Index (JII). Data obtained from the page www.idnfinancial.com. The data in this study are secondary data. The approach used in this research is a quantitative approach. Sampling technique using purposive sampling technique and data analysis using multiple linear regression analysis. Samples that fit the criteria were obtained by 23 companies during the 2015-2019 observation period. Then the data were analyzed using the SPSS data regression analysis model.26.0 The results showed that firm value had no significant effect on earnings persistence, leverage and firm size had a significant effect on earnings persistence on companies listed on the Jakarta Islamic Index (JII) for the 2015-2019 period.

Impact of Leverage and Firm Size on Earnings Persistence with Managerial Ownership as Moderating Variables

“…High profit growth will also affect earnings persistence and the company's sustainability in attracting potential investors who will be suspected of being a profit modification practice [12]. This statement is in line with research conducted by [5], [6], [12], [13], [20]- [22] shows that firm size has a positive effect on earnings persistence. Then research conducted by [14] shows that company size has a negative effect on earnings persistence.…”

“…The results of this study are consistent with research conducted by [16]- [19], [23], [24], shows that firm size have no effect on earnings persistence. However, it is different from the research conducted by [5], [6], [12], [13], [20], [21]- [22] showed that firm size has a positive effect on earnings persistence.…”

“…This is what makes investors have more confidence and are more interested in large companies, because large companies are considered capable of continuously improving their company's performance by trying to increase the persistence of company profits [21]. Research conducted by [5], [6], [12], [13], [20]- [22] showed that firm size has a positive effect on earnings persistence. Meanwhile, research conducted by [14] showed that firm size has a negative effect on earnings persistence.…”

Edukasi Pengelolaan Keuangan Bagi Pengurus E- Warong Kube Jasa Di Wilayah DKI Jakarta Barat

“…Selama kegiatan penyampaian materi berlangsung antusias para peserta pelatihan cukup besar dan tidak malu untuk bertanya maupun mengajak diskusi terkait dengan keuangannya dengan dosen/narasumber. Materi yang disampaikan berkaitan dengan pengelolaan keuangan dan isu-isu yang ada dimasyarakat (Arnas, Lamtiar, Kurniawati, Kurnianto, & Kalbuana, 2021;Christelia, Kurnianto, Purwanti, Kalbuana, & Tho'in, 2021;Dewi, Yani, Yohana, Kalbuana, & Tho'in, 2021;Hendriarto, Mursidi, Kalbuana, Aini, & Aslan, 2021;Mayzaroh, Kalbuana, & Purwanti, 2019;B. Prasetyo, Utami, Abdusshomad, Wijaya, & Kalbuana, 2021;Pratama, Kalbuana, & Utami, 2020;Wangsih, Yanti, Yohana, Kalbuana, & Cahyadi, 2021;Yanti, Solihin, Saptono, Kalbuana, & Yohana, 2020;Yohana, Bp, Cahyadi, & Kalbuana, 2021;Yohana, Gaol, Dewi, Kalbuana, & Abdusshomad, 2021;Yulistian, Kalbuana, & R., 2020).…”

Pengenalan Unit Penanggulangan Keadaan Darurat Di Bandara Bagi Siswa SMK Penerbangan Di Wilayah Lampung Dan Sidoarjo

“…Kondisi pandemi Covid 19 (Arnas, Y;Lamtiar, S;Hastomo, Karno, Kalbuana, Nisfiani, & ETP, 2021;Hendriarto, Mursidi, Kalbuana, Aini, & Aslan, 2021;Nurwati, Prastio, & Kalbuana, 2021;Abdusshomad, A;Wijaya, M;Yohana;Yanti, 2020) dan juga kebijakan PPKM yang dicanangkan pemerintah (Devi, Devi, Warasniasih, Masdiantini, & Musmini, 2020;Olivia, Gibson, & Nasrudin, 2020;Sparrow, Dartanto, & Hartwig, 2020;Today, 2021) menyebabkan kendala bagi PKM untuk mengumpulkan peserta penyuluhan ini. Sehingga dengan keterbatasan ini diperlukan pemaksimalan teknologi informasi agar kegiatan PKM tetap dapat dilaksanakan.…”