Jurnal Riset Mahasiswa Akuntansi (JRMA)
Vol. 11 No. 1 (2023): JURNAL RISET MAHASISWA AKUNTANSI VOLUME 11 NOMOR 1 TAHUN 2023

PENGARUH STRUKTUR MODAL, UKURAN PERUSAHAAN, DEWAN DIREKSI DAN DEWAN KOMISARIS TERHADAP KINERJA KEUANGAN PADA PERUSAHAAN CONSUMER GOODS TAHUN 2019-2021

Fatmawati, Sinta (Unknown)
Alliyah, Siti (Unknown)

Article Info

Publish Date
17 Apr 2023

Abstract

This study aims to determine the effect of capital structure, company size, board of directors and board of commissioners on financial performance. The population in this research is consumer goods companies that are listed on the IDX in 2019-2021. The sampling technique used was purposive sampling so that a sample of 81 samples was obtained. The data analysis technique used to test the hypothesis is multiple linear regression analysis using SPSS. The results of this study indicate that capital structure has a significant negative effect on financial performance, the board of directors has a significant positive effect on financial performance, company size and the board of commissioners have a non-significant negative effect on financial performance.

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Journal Info
Jurnal Riset Mahasiswa Akuntansi (JRMA)
Website

Abbrev

jrma

Publisher

Universitas Kanjuruhan Malang

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

Description

Jurnal Riset Mahasiswa Akuntansi (JRMA) published 2 (two) times a year (April, October), contains the publication of the student final assignment research, research students and lecturers in the field of Accounting. JRMA is published by the Faculty of Economics and Bussiness, Kanjuruhan University ...