Jurnal Kontemporer Akuntansi
Volume 2, No. 1, Maret 2022

FAKTOR-FAKTOR YANG MEMPENGARUHI PERTUMBUHAN LABA BERSIH PADA PERUSAHAAN PROPERTI

Yehezkiel Handranata (1Program Studi Magister Akuntansi, Universitas Tarumanagara Jakarta)
Herman Ruslim (Program Studi Magister Akuntansi, Universitas Tarumanagara Jakarta)



Article Info

Publish Date
23 Mar 2022

Abstract

The purpose of this empirical research is to obtain empirical evidence about the influence of a number of the audit committees, a number of the independent commissioners, institutional ownership, managerial ownership, capital structure, and firm characteristic on the growth of net profit on property companies listed on Indonesia’s Stock Exchange from 2015 to 2019. This research uses property company data that were selected using the purposive sampling method which produces 145 data. The data used in this research are secondary data in the form of financial statements. The results of this research show that number of the audit committee, a number of the independent commissioners, institutional ownership, managerial ownership, and capital structure have no significant effect on the growth of net profit, while firm characteristic has a positive effect on the growth of net profit.

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Journal Info

Abbrev

JKA

Publisher

Subject

Economics, Econometrics & Finance Social Sciences

Description

Jurnal Kontemporer Akuntansi merupakan jurnal yang mempublikasikan artikel-artikel dari mahasiswa Program Studi (Prodi) S2 Akuntansi Fakultas Ekonomi dan Bisnis, Universitas Tarumanagara dengan ISSN 2809-7912(elektronik) . Kajian artikel terkait dengan bidang ilmu Akuntansi seperti Perpajakan, ...