Jurnal Paradigma Akuntansi
Vol. 8 No. 1 (2026): Januari 2026

FAKTOR-FAKTOR YANG MEMPENGARUHI BOARD SIZE SEKTOR PERUSAHAAN MANUFAKTUR

Johannes Alvin Lieyanto (Unknown)
Vidyarto Nugroho (Unknown)

Article Info

Publish Date
03 Jun 2026

Abstract

The purpose of this empirical research is to examine the effect of profitability, firm size, leverage, and board of commissioners size on manufacturing companies listed on the Indonesia Stock Exchange for the 2017-2020 period. This study uses 78 manufacturing companies selected by purposive sampling method with a total of 312 data in four years. This study uses panel data regression analysis. The results of this study are profitability has a positive effect on cash holding, leverage has a negative effect on cash holding, company size has a positive effect on cash holding, board size has a negative effect on cash holding.

Copyrights © 2026




Citation Download
RIS
EndNote, Reference Manager, ProCite
BibTex
Latex, Jabref
Original Source
Download Original
Google Scholar
Check in Google Scholar
Journal Info
Jurnal Paradigma Akuntansi
Website

Abbrev

jpa

Publisher

Universitas Tarumanagara

Subject

Economics, Econometrics & Finance Social Sciences

Description

Jurnal Paradigma Akuntansi merupakan jurnal yang mempublikasi artikel-artikel yang dibuat oleh Mahasiswa/i Jurusan Akuntansi Fakultas Ekonomi dan Bisnis, Universitas Tarumanagara. Jurnal ini mempublikasikan artikel-artikel di lingkup bidang akuntansi dasar, perpajakan, auditing, akuntansi keuangan ...