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All Journal Kompak : Jurnal Ilmiah Komputerisasi Akuntansi
Christina Astria
Fakultas Ekonomi dan Bisnis, Universitas Esa Unggul, Indonesia
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Pengaruh Pengungkapan Corporate Social Responsibility dan Leverage terhadap Stock Price Crash Risk dengan Kualitas Audit sebagai Variabel Moderasi Christina Astria; Sri Handayani
Kompak :Jurnal Ilmiah Komputerisasi Akuntansi Vol. 19 No. 1 (2026): Kompak : Jurnal Ilmiah Komputerisasi Akuntansi
Publisher : Universitas Sains dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/kompak.v19i1.3590

Abstract

This study aims to analyse the influence of managerial ownership, foreign ownership, audit committees, board size, and independent directors on Earnings per Share (EPS) in companies within the food and beverage sub-sector listed on the Indonesia Stock Exchange (IDX) for the period 2021–2023. The research method employed was a quantitative approach using purposive sampling, resulting in a sample of 14 companies comprising a total of 42 observations. Data analysis was conducted using multiple linear regression, preceded by a test of classical assumptions. The results indicate that managerial ownership, foreign ownership, audit committees, and independent commissioners do not influence EPS. Meanwhile, the size of the board of commissioners was found to influence EPS. These findings suggest that within the food and beverage sector, company performance is more influenced by operational factors such as production efficiency, distribution, and consumer purchasing power than by corporate governance mechanisms. Furthermore, most corporate governance mechanisms tend to be merely formalities to comply with regulations and thus have not yet been able to make a significant contribution to improving financial performance. This study is expected to contribute to investors and management in understanding the factors that influence EPS, as well as serve as a reference for further research by considering other variables beyond the model used.
Co-Authors Handayani, Sri