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)

Authors

  • Elly Retnoningsih Fakultas Ekonomi Universitas Surakarta
  • Nurita Elfani Prasetyaningrum Fakultas Ekonomi Universitas Surakarta

Keywords:

Board Size, Audit Commite, Board of Directors, Board Independence, Profitability, Earnings Management, Firm Size

Abstract

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.

Published

2026-02-20

Issue

Section

Articles