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All Journal JURNAL ECONOMIA Jurnal Presipitasi : Media Komunikasi dan Pengembangan Teknik Lingkungan Jurnal Ilmu Lingkungan Jurnal Dinamika Akuntansi Abdimas Jurnal Pengabdian Kepada Masyarakat Sakai Sambayan Journal of Accounting and Investment Management Analysis Journal Accounting Analysis Journal Economic Education Analysis Journal JOURNAL OF APPLIED ACCOUNTING AND TAXATION MONSU'ANI TANO Jurnal Pengabdian Masyarakat Jurnal Pengabdian Masyarakat Indonesia D'edukasi: Jurnal Pengabdian Masyarakat JAKA (Jurnal Akuntansi, Keuangan dan Auditing) Dedikasi : Jurnal Pengabdian Lentera Catharsis Jurnal Dinamika Akuntansi Accounting Analysis Journal "Indonesian Journal of Devotion and Empowerment (IJDE) "
Retnoningrum Hidayah
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Agriculture, Biological Sciences & Forestry Arts Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Engineering Environmental Science Industrial & Manufacturing Engineering Medicine & Pharmacology Physics Public Health Social Sciences Other

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Journal : Accounting Analysis Journal

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The Effect of Non-Executive Directors and Institutional Ownership on Firm Size: The Role of Audit Committee as a Moderating Variable Hidayah, Retnoningrum; Ratmono, Dwi
Accounting Analysis Journal Vol. 14 No. 1 (2025)
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v14i1.22553

Abstract

Purpose: The study explores the influence of non-executive directors (NED) and institutional ownership on firm size. Additionally, it examines the role of the audit committee as a moderating variable. Method: The research uses data from the annual reports on the Indonesia Stock Exchange (IDX). The research focuses on the banking industry from 2019 to 2023 with 105 units of analysis. The study employs moderated regression analysis (MRA) to assess the relationship among the variables. Findings: The results indicate that non-executive directors and institutional ownership have a negative effect on firm size. In addition, the audit committee significantly contributes to moderating the relationship between non-executive directors (NED), institutional ownership, and firm size. This study contributes to companies where the audit committee can mitigate the adverse effects of corporate governance and reinforce governance structures to promote firm growth. Novelty: As far as the researcher’s knowledge, this is the first research that examines the role of the audit committee as a moderating variable on the framework of the relationship between non-executive directors, institutional ownership, and firm size.
Co-Authors Ahwan Sholih Akmal, M Amalda Aulia Arif Fiyanto Asri Purwanti Bangkit Sanjaya Bisri Rahayuningsih Dhi'fan Hanif Arkaputra Dhini Suryandari, Dhini Djoko Sanjoto Dwi Ratmono Eko Sugiarto Faizah, Siti Nurul Fian Tri Rohmah Fitrarena Widhi Rizkyana Heri yanto Ima Nur Kayati Indah Fajarini Sri Wahyuningrum, Indah Fajarini Sri Islamiatun, Monita Bayu Kayati, I N Kayati, Ima Nur Kemal Budi Mulyono Linda Agustina Muh Fakhrihun Naam Muhammad Ihlashul’amal Nanik Sri Utaminingsih Nilam Putri Nurdian Susilowati Nurkholisoh, Dwi Prabowo Yudo Jayanto Rahayu Dinassari Rahayu, Rita Ratieh Widhiastuti Reswari, Ardhana Rohmah, Fian Tri S Sukirman Sarifa Aini Sukirman - Sukirman Sukirman Sukirman Sukirman Sukirman Sukirman Syahril Ali Trisni Suryarini Zahid, Anwar