Evi Yuniarti

​Managerial Ownership, Audit Committee, Leverage, Firm Size, and Earnings Persistence in Consumer Staples

This study examines the associations between managerial ownership, audit committee meeting intensity, leverage, and firm size with earnings persistence among consumer non-cyclic firms listed on the Indonesia Stock Exchange. Purposive sampling yielded 14 firms from 2021 to 2025. Three outliers were removed from the 70 i...

Managerial Ownership, Audit Committee, Leverage, Firm Size, and Earnings Persistence in Consumer Staples

Financial Statement Fraud, Financial Performance, Sustainability Disclosure, and Firm Value in Food and Beverage Companies

Purpose: This study examines how financial statement fraud, financial performance, and sustainability disclosure affect firm value, with firm age controlled, in food and beverage manufacturing companies listed on the Indonesia Stock Exchange during 2022-2024. Methodology: This quantitative study used annual reports, au...