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All Journal Akuntansi: Jurnal Riset Ilmu Akuntansi
Rahmawati Widya Ningsih
Universitas Tadulako
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Pengaruh Ukuran Dewan Direksi dan Komisaris Independen terhadap Tata Kelola Perusahaan pada Sektor Financials Rahmawati Widya Ningsih; M. Ikbal Abdullah; Muhammad Ansar; Masruddin Masruddin
Akuntansi Vol. 5 No. 2 (2026): Juni: Jurnal Riset Ilmu Akuntansi
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/akuntansi.v5i2.3261

Abstract

The point of this investigate is to investigate how the nearness of free commissioners and the estimate of the board affect corporate administration inside the budgetary division recorded on the Indonesia Stock Trade from 2021 to 2023. This investigate utilizes both graphic and confirmation strategies beside a quantitative approach. Trade yearly reports given the auxiliary information for the investigation. Utilizing a intentional testing approach, 91 firms (273 occurrences) were chosen from a add up to of 106 businesses. This ponder connected different information examination strategies, counting expressive factual examination, different direct relapse investigation, testing of classical presumptions, F-tests (joint tests), and t-tests (person tests). The information was analyzed utilizing IBM SPSS. The comes about show that not one or the other autonomous commissioners nor the measure of the board contains a important affect on corporate administration, both alone and together. The assurance coefficient uncovers that the capacity of the free factors to clarify varieties in corporate administration remains restricted. Hence, it can be concluded that corporate administration is more emphatically formed by variables that were not included within the think about show.
Co-Authors M. Ikbal Abdullah Masruddin Muhammad Ansar