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All Journal Jurnal Keuangan dan Perbankan Jurnal Akuntansi Multiparadigma Jurnal Ekonomi, Akuntansi, dan Manajemen Multiparadigma (JEAMM) Society
Hormati, Asrudin
Universitas Khairun
Humanities Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences

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Journal : Society

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Studi Empiris Good Corporate Governance (GCG) dan Tata Kelola Keuangan: Ukuran Perusahaan Sebagai Variabel Kontrol: An Empirical Study on Good Corporate Governance (GCG) and Financial Governance: Firm Size as Control Variable Asrudin Hormati; Nurdin Nurdin; Rinto Syahdan; Irfandi Buamonabot
Society Vol 10 No 1 (2022): Society
Publisher : Laboratorium Rekayasa Sosial, Jurusan Sosiologi, FISIP Universitas Bangka Belitung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33019/society.v10i1.257

Abstract

This research explores Good Corporate Governance (GCG) and financial governance by using firm size as a control variable. In particular, this study provides empirical evidence that firm size is a control variable. The sample in this research is companies in the Hotel and Tourism sector listed on the Indonesia Stock Exchange (IDX) period 2013-2018. Data analysis using panel data. The results revealed that of the five proposed hypotheses, only two were accepted. The results show that company size does not fully control the independent variable in this research.
Co-Authors Buamonabot, Irfandi Dina Puji Rahayu Meliana Meliana Nurdin Syahdan, Rinto