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)

Abstrak

This study aims to determine whether or not the Good Corporate Governance, Profitability, EarningsManagement has on the size of the companies listed on the Indonesia Stock Exchange (IDX). This researchis a quantitative case study by examining 17 metal and similar sub-sector companies. The number ofsamples 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 researchshow that, Board Size and Audit Committee are not partially significant to Company Size. Meanwhile, theBoard of Directors, Board Independence, Profitability and Earnings Management have a positive partialsignificant value on Company Size. And all variables have a positive simultaneous significant value onFirm Size.