Abstract:
The purpose of this research is to examine the effect of characteristics of board commissioners on
capital structure, the effect of characteristics of board commissioners and capital structure on
earnings persistence, and the effect of characteristics of board commissioners on earnings persistence
through capital structure. Population in this research is a Consumption Goods Sector Manufacturing
Company that was listed on IDX in 2013-2017. The data used in this research is secondary data.
With the purposive sampling technique, the samples used was 28 companies. This research uses
multiple regression analysis techniques with the SPSS version 23.0 program. The result of this
research prove that independence of the board commissioners and the frequency of board
commissioners meeting have a positive and significant effect on capital structure, while size of the
board commissioners and board commissioners education have no significant effect on capital
structure. Independence of the board commissioners and the capital structure have a positive and
significant effect on earnings persistence, while size of the board commissioners, the frequency of
board commissioners meeting and board commissioners education have no significant effect on
earnings persistence. Meanwhile, the company's capital structure cannot mediate the effect of
characteristics of board commissioner on earnings persistence.
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