PENGARUH PERSISTENSI LABA TERHADAP KINERJA PERUSAHAAN DENGAN CORPORATE GOVERNANCE SEBAGAI VARIABEL PEMODERASI PADA PERUSAHAAN SEKTOR HOTEL RESTORAN DAN PARIWISATA

Juwita Sari A, Syahril Djaddang, JMV Mulyadi

Abstract


This study aims to analyze the effect of earnings persistence, board of commissioners structure, and institutional ownership on firm performance, as well as the effect of earnings persistence on firm performance which is moderated by the board of commissioners structure and institutional ownership. The data used in this study was obtained through documentation which gathered in Indonesian stock exchange (IDX) from 2008 to 2017. The sampling method used in this study was purposive sampling with 14 samples and using multiple regression method to analyze the data on service companies in the hotel, restaurant and tourism sector during 2008-2017. The results showed a significant negative effect of Earnings Persistence on firm Performance, a positive significant effect of the Board of Commissioners Structure on firm Performance, and a significant negative effect of Institutional Ownership on firm Performance. while the moderating variable is only board of commissioners structure have significantly affect on relationship between earning persistence towards firm performance.

Keywords: Earning Persistence; Board of Commissioners Structure; Institutional Ownership; Firm Performance.


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