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The Influence of Investment Opportunity Set (IOS) and Return on Assets on The Quality of Earnings With Company Size as A Moderation Variable
Proceeding. of The International Conference on Business and Economics
Vol 1
, No 2
(2023)
This study aims to examine the effect of investment opportunity set and return on assets on earnings quality with company size as a moderating variable in manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2019-2021 period. The sampling technique used was purposive sampling, based on predetermined criteria, there were 171 companies or 513 financial statement data as samples. The analytical method of this study uses multiple linear regression analysis and Moderated Regre...
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DAMPAK TATA KELOLA PERUSAHAAN TERHADAP KINERJA LEMBAGA PERBANKAN DI INDONESIA: Kasus Komposisi Dewan
Hersugondo, Hersugondo
; Salsabilla, Talitha Sahda
; Lesticya, Widya
; Yuliastuti, Nur Rachmalina
; Sidabutar, Maxsuel Herianto
Jurnal Ilmu Manajemen dan Akuntansi Terapan
Vol 13
, No 1
(2022)
Corporate governance is an important aspect in the company. The impact and implementation of corporate governance has become interesting for various companies because it substantially controls the management of institutions. This study analyzes the impact of elements of corporate governance (CG) which includes the composition of the board on the performance of banking institutions listed on the Indonesia Stock Exchange (IDX). The research population involved 25 banking institutions which are com...
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INKLUSI KEUANGAN DAN PROFITABILITAS BANK DI INDONESIA
Jurnal Ilmu Manajemen dan Akuntansi Terapan
Vol 12
, No 2
(2021)
This study was conducted to examine the effect of financial inclusion and bank profitability. The data test method is done manually, which is obtained from the Bloomberg database and the annual reports of banks listed on the Indonesia Stock Exchange (IDX) in the 2017-2019 period with a total sample of 17 banks. The data from this study are included in the type of panel data and the data processing technique used is in the form of Least Square Analysis (OLS) using SPSS version 23. The results sho...
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