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Open access Sep 2026

​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...

Rima Kusumawati Putri, Evi Yuniarti, Rusmianto · 1 citation

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