ANALISIS PENGARUH GOOD CORPORATE GOVERNANCE, PROFITABILITAS, DAN MANAJEMEN LABA TERHADAP UKURAN PERUSAHAAN (Studi Empiris Pada Perusahaan Sub Sektor Logam dan Sejenisnya yang Terdaftar di Bursa Efek Indonesia (BEI) Periode Tahun 2019-2021)
| Main Authors: | Retnoningsih, Elly; akultas Ekonomi Universitas Surakarta, Elfani Prasetyaningrum, Nurita; Fakultas Ekonomi Universitas Surakarta |
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| Format: | Article info application/pdf eJournal |
| Bahasa: | eng |
| Terbitan: |
Surakarta Accounting Review
, 2022
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| Subjects: | |
| Online Access: |
http://ejournal.unsa.ac.id/index.php/sarev/article/view/992 http://ejournal.unsa.ac.id/index.php/sarev/article/view/992/718 |
Daftar Isi:
- This study aims to determine whether or not the Good Corporate Governance, Profitability, Earnings Management has on the size of the companies listed on the Indonesia Stock Exchange (IDX). This research is a quantitative case study by examining 17 metal and similar sub-sector companies. The number of samples in this study was 17 samples. The analysis technique used in this research is multicollinearity test, autocorrelation test, normality test, multiple linear regression analysis test. The results of the research show that, Board Size and Audit Committee are not partially significant to Company Size. Meanwhile, the Board of Directors, Board Independence, Profitability and Earnings Management have a positive partial significant value on Company Size. And all variables have a positive simultaneous significant value on Firm Size.