The Effect of Audit fee , Good Corporate Governance , Managerial Ownership, Debt Level, Operational Cash Flow Volatility and Firm Size on Earnings Persistence

This study aims to determine the effect of audit fees, good corporate governance, managerial ownership, debt levels, operating cash flow volatility and firm size on earnings persistence by studying manufacturing companies listed on the Indonesia Stock Exchange for the 2017-2020 period. Types of quantitative research. This study uses secondary data in the form of a company's annual financial statement document. The sample of this research is 73 companies. Testing Multiple linear regression analysis using SPSS Version 21. The results showed that the variables of managerial ownership, debt level, operating cash flow volatility and firm size had a significant effect on earnings persistence, while audit fees and good corporate governance as proxied by independent commissioners had no effect. significant to earnings persistence