{"id":"https://openalex.org/W3203619271","doi":"https://doi.org/10.24018/ejbmr.2021.6.5.1080","title":"Impact of Leverage and Firm Size on Earnings Persistence with Managerial Ownership as Moderating Variables","display_name":"Impact of Leverage and Firm Size on Earnings Persistence with Managerial Ownership as Moderating Variables","publication_year":2021,"publication_date":"2021-09-24","ids":{"openalex":"https://openalex.org/W3203619271","doi":"https://doi.org/10.24018/ejbmr.2021.6.5.1080","mag":"3203619271"},"language":"en","primary_location":{"id":"doi:10.24018/ejbmr.2021.6.5.1080","doi":"https://doi.org/10.24018/ejbmr.2021.6.5.1080","is_oa":true,"landing_page_url":"https://doi.org/10.24018/ejbmr.2021.6.5.1080","pdf_url":"https://www.ejbmr.org/index.php/ejbmr/article/download/1080/578","source":{"id":"https://openalex.org/S4210208644","display_name":"European Journal of Business Management and Research","issn_l":"2507-1076","issn":["2507-1076"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by-nc","license_id":"https://openalex.org/licenses/cc-by-nc","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"European Journal of Business and Management Research","raw_type":"journal-article"},"volume":null,"type":"article","is_traditional":true,"indexed_in":["crossref"],"open_access":{"is_oa":true,"oa_status":"diamond","oa_url":"https://www.ejbmr.org/index.php/ejbmr/article/download/1080/578","any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5011022375","display_name":"Dade Nurdiniah","orcid":"https://orcid.org/0000-0002-7015-7500","observed_orcids":["https://orcid.org/0000-0002-7015-7500"]},"institutions":[{"id":"https://openalex.org/I4405255406","display_name":"Universitas Bina Insan","ror":"https://ror.org/02zjzr085","country_code":"ID","type":"education","lineage":["https://openalex.org/I4405255406"]},{"id":"https://openalex.org/I4405276589","display_name":"Universitas Bina Insani","ror":"https://ror.org/05qkm7j72","country_code":"ID","type":"education","lineage":["https://openalex.org/I4405276589"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Dade Nurdiniah","raw_affiliation_strings":["Universitas Bina Insani, Indonesia"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Universitas Bina Insani, Indonesia","institution_ids":["https://openalex.org/I4405255406","https://openalex.org/I4405276589"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5081998733","display_name":"Chita Oktapriana","orcid":"https://orcid.org/0000-0003-1621-0611","observed_orcids":["https://orcid.org/0000-0003-1621-0611"]},"institutions":[{"id":"https://openalex.org/I4405255406","display_name":"Universitas Bina Insan","ror":"https://ror.org/02zjzr085","country_code":"ID","type":"education","lineage":["https://openalex.org/I4405255406"]},{"id":"https://openalex.org/I4405276589","display_name":"Universitas Bina Insani","ror":"https://ror.org/05qkm7j72","country_code":"ID","type":"education","lineage":["https://openalex.org/I4405276589"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Chita Oktapriana","raw_affiliation_strings":["Universitas Bina Insani, Indonesia"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Universitas Bina Insani, Indonesia","institution_ids":["https://openalex.org/I4405255406","https://openalex.org/I4405276589"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5014270148","display_name":"Iren Meita","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I4405255406","display_name":"Universitas Bina Insan","ror":"https://ror.org/02zjzr085","country_code":"ID","type":"education","lineage":["https://openalex.org/I4405255406"]},{"id":"https://openalex.org/I4405276589","display_name":"Universitas Bina Insani","ror":"https://ror.org/05qkm7j72","country_code":"ID","type":"education","lineage":["https://openalex.org/I4405276589"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Iren Meita","raw_affiliation_strings":["Universitas Bina Insani, Indonesia"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Universitas Bina Insani, Indonesia","institution_ids":["https://openalex.org/I4405255406","https://openalex.org/I4405276589"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5026718595","display_name":"Milla Damay Yanti","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I4405255406","display_name":"Universitas Bina Insan","ror":"https://ror.org/02zjzr085","country_code":"ID","type":"education","lineage":["https://openalex.org/I4405255406"]},{"id":"https://openalex.org/I4405276589","display_name":"Universitas Bina Insani","ror":"https://ror.org/05qkm7j72","country_code":"ID","type":"education","lineage":["https://openalex.org/I4405276589"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Milla Damay Yanti","raw_affiliation_strings":["Universitas Bina Insani, Indonesia"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Universitas Bina Insani, Indonesia","institution_ids":["https://openalex.org/I4405255406","https://openalex.org/I4405276589"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":2,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":3.8379,"has_fulltext":true,"cited_by_count":23,"citation_normalized_percentile":{"value":0.92814007,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":88,"max":99},"biblio":{"volume":"6","issue":"5","first_page":"132","last_page":"139"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.7935000061988831,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.7935000061988831,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13957","display_name":"Corporate Governance and Financial Management","score":0.09019999951124191,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T12123","display_name":"Financial Analysis and Corporate Governance","score":0.050700001418590546,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/earnings-persistence","display_name":"earnings persistence","score":0.9810000061988831},{"id":"https://openalex.org/keywords/financial-leverage","display_name":"leverage","score":0.7739999890327454},{"id":"https://openalex.org/keywords/firm-size","display_name":"firm size","score":0.9990000128746033},{"id":"https://openalex.org/keywords/managerial-ownership","display_name":"managerial ownership","score":1.0},{"id":"https://openalex.org/keywords/moderating-effect","display_name":"moderating effect","score":0.9089999794960022},{"id":"https://openalex.org/keywords/manufacturing-firms","display_name":"manufacturing companies","score":0.8460000157356262},{"id":"https://openalex.org/keywords/indonesia-stock-exchange","display_name":"Indonesia Stock Exchange","score":0.9819999933242798}],"concepts":[{"id":"https://openalex.org/C153083717","wikidata":"https://www.wikidata.org/wiki/Q6535263","display_name":"Leverage (statistics)","level":2,"score":0.6857094168663025},{"id":"https://openalex.org/C149782125","wikidata":"https://www.wikidata.org/wiki/Q160039","display_name":"Econometrics","level":1,"score":0.6791046857833862},{"id":"https://openalex.org/C200870193","wikidata":"https://www.wikidata.org/wiki/Q11691","display_name":"Stock exchange","level":2,"score":0.6382250785827637},{"id":"https://openalex.org/C152877465","wikidata":"https://www.wikidata.org/wiki/Q208042","display_name":"Regression analysis","level":2,"score":0.5994468927383423},{"id":"https://openalex.org/C2781009140","wikidata":"https://www.wikidata.org/wiki/Q7170389","display_name":"Persistence (discontinuity)","level":2,"score":0.5212857723236084},{"id":"https://openalex.org/C27574286","wikidata":"https://www.wikidata.org/wiki/Q320723","display_name":"Variables","level":2,"score":0.5083195567131042},{"id":"https://openalex.org/C100363876","wikidata":"https://www.wikidata.org/wiki/Q690661","display_name":"Nonprobability sampling","level":3,"score":0.505833625793457},{"id":"https://openalex.org/C2908647359","wikidata":"https://www.wikidata.org/wiki/Q2625603","display_name":"Population","level":2,"score":0.48047131299972534},{"id":"https://openalex.org/C2781426361","wikidata":"https://www.wikidata.org/wiki/Q5326940","display_name":"Earnings","level":2,"score":0.46765679121017456},{"id":"https://openalex.org/C137155637","wikidata":"https://www.wikidata.org/wiki/Q1076792","display_name":"Chow test","level":2,"score":0.4627513885498047},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.39400601387023926},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.3763023316860199},{"id":"https://openalex.org/C105795698","wikidata":"https://www.wikidata.org/wiki/Q12483","display_name":"Statistics","level":1,"score":0.34665167331695557},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.3008412718772888},{"id":"https://openalex.org/C33923547","wikidata":"https://www.wikidata.org/wiki/Q395","display_name":"Mathematics","level":0,"score":0.14211717247962952},{"id":"https://openalex.org/C149923435","wikidata":"https://www.wikidata.org/wiki/Q37732","display_name":"Demography","level":1,"score":0.10817962884902954},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.07148483395576477},{"id":"https://openalex.org/C127413603","wikidata":"https://www.wikidata.org/wiki/Q11023","display_name":"Engineering","level":0,"score":0.07041940093040466},{"id":"https://openalex.org/C187320778","wikidata":"https://www.wikidata.org/wiki/Q1349130","display_name":"Geotechnical engineering","level":1,"score":0.0},{"id":"https://openalex.org/C144024400","wikidata":"https://www.wikidata.org/wiki/Q21201","display_name":"Sociology","level":0,"score":0.0}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.24018/ejbmr.2021.6.5.1080","doi":"https://doi.org/10.24018/ejbmr.2021.6.5.1080","is_oa":true,"landing_page_url":"https://doi.org/10.24018/ejbmr.2021.6.5.1080","pdf_url":"https://www.ejbmr.org/index.php/ejbmr/article/download/1080/578","source":{"id":"https://openalex.org/S4210208644","display_name":"European Journal of Business Management and Research","issn_l":"2507-1076","issn":["2507-1076"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by-nc","license_id":"https://openalex.org/licenses/cc-by-nc","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"European Journal of Business and Management Research","raw_type":"journal-article"}],"best_oa_location":{"id":"doi:10.24018/ejbmr.2021.6.5.1080","doi":"https://doi.org/10.24018/ejbmr.2021.6.5.1080","is_oa":true,"landing_page_url":"https://doi.org/10.24018/ejbmr.2021.6.5.1080","pdf_url":"https://www.ejbmr.org/index.php/ejbmr/article/download/1080/578","source":{"id":"https://openalex.org/S4210208644","display_name":"European Journal of Business Management and Research","issn_l":"2507-1076","issn":["2507-1076"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by-nc","license_id":"https://openalex.org/licenses/cc-by-nc","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"European Journal of Business and Management Research","raw_type":"journal-article"},"sustainable_development_goals":[{"score":0.7257999777793884,"display_name":"Decent work and economic growth","id":"https://metadata.un.org/sdg/8"}],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":true,"grobid_xml":true},"content_urls":{"pdf":"https://content.openalex.org/works/W3203619271.pdf","grobid_xml":"https://content.openalex.org/works/W3203619271.grobid-xml"},"referenced_works_count":29,"referenced_works":["https://openalex.org/W1567004701","https://openalex.org/W1584790681","https://openalex.org/W1596578899","https://openalex.org/W1908647399","https://openalex.org/W1936767883","https://openalex.org/W1962312519","https://openalex.org/W2158425042","https://openalex.org/W2302210258","https://openalex.org/W2396466139","https://openalex.org/W2566991120","https://openalex.org/W2619866543","https://openalex.org/W2734696077","https://openalex.org/W2752356263","https://openalex.org/W2752617332","https://openalex.org/W2807468912","https://openalex.org/W2944881516","https://openalex.org/W2948342972","https://openalex.org/W2954218444","https://openalex.org/W2955190464","https://openalex.org/W2979322129","https://openalex.org/W2996842534","https://openalex.org/W3005821633","https://openalex.org/W3009120581","https://openalex.org/W3017713469","https://openalex.org/W3124604472","https://openalex.org/W3127898320","https://openalex.org/W3139154039","https://openalex.org/W3144179679","https://openalex.org/W4239883852"],"related_works":["https://openalex.org/W4376127222","https://openalex.org/W3017713469","https://openalex.org/W7159751248","https://openalex.org/W4413133417","https://openalex.org/W3014655913","https://openalex.org/W4280602600","https://openalex.org/W3129938500","https://openalex.org/W7070355834","https://openalex.org/W7207769878","https://openalex.org/W4322760662"],"abstract_inverted_index":{"This":[0],"study":[1,28,56],"aims":[2],"to":[3,80,142],"examine":[4],"and":[5,11,61,111,128,148],"analyze":[6],"the":[7,34,49,67,71,76,82,144],"effect":[8,124,133,145],"of":[9,93,98,146],"leverage":[10,120,147],"firm":[12,129,149],"size":[13,130,150],"on":[14,33,125,134,151],"earnings":[15,126,135,152],"persistence":[16],"with":[17],"managerial":[18,138],"ownership":[19,139],"as":[20],"a":[21,86,122],"moderating":[22],"variable.":[23],"The":[24,40,116],"population":[25],"in":[26,38,54],"this":[27,55],"is":[29,78,89],"manufacturing":[30],"companies":[31],"listed":[32],"Indonesia":[35],"Stock":[36],"Exchange":[37],"2016-2019.":[39],"sample":[41],"selection":[42],"method":[43],"used":[44,53],"purposive":[45],"sampling":[46],"criteria,":[47,84],"while":[48,137],"data":[50,77],"analysis":[51,60,114],"methods":[52],"were":[57],"multiple":[58,94],"regression":[59,63,95,113],"moderated":[62,112],"analysis.":[64],"Before":[65],"analysing":[66],"data,":[68],"first":[69],"perform":[70],"classical":[72],"assumption":[73],"test,":[74],"after":[75],"declared":[79],"meet":[81],"test":[83,88,100,104,107,109],"then":[85],"hypothesis":[87],"carried":[90],"out":[91],"consisting":[92],"analysis,":[96],"coefficient":[97],"determination":[99],"(R-squares),":[101],"simultaneous":[102],"significance":[103,106],"(F-test),":[105],"partial":[108],"(t-test)":[110],"(MRA).":[115],"results":[117],"showed":[118],"that":[119],"had":[121,131],"positive":[123],"persistence,":[127,136],"no":[132],"was":[140],"unable":[141],"moderate":[143],"persistence.":[153]},"counts_by_year":[{"year":2026,"cited_by_count":8},{"year":2025,"cited_by_count":3},{"year":2024,"cited_by_count":5},{"year":2023,"cited_by_count":6},{"year":2020,"cited_by_count":1}],"updated_date":"2026-11-07T11:25:07.637180","created_date":"2021-10-11T00:00:00"}