Peran kepemilikan manajerial dalam memoderasi tingkat utang, ukuran perusahaan dan persistensi laba

This study aims to analyze the role of managerial ownership in moderating leverage, firm size, and earnings persistence. The research was conducted by manufacturing companies listed on Indonesia Stock Exchange. sample selection used purposive sampling criteria, while data analysis this multiple regression moderated analyses. Before analyzing data, first, perform classical assumption test; after is declared meet test then a hypothesis carried out consisting analysis, coefficient determination test, simultaneous significance partial test. results showed that leverage positively affected persistence, size did not affect could moderate or weaken effect persistence.
 
 Public interest statement
 can provide input for companies, especially managing generate profits; profits generated must look stable persistent because reduce investor anxiety about their investment decisions.