An Empirical Study on Good Corporate Governance (GCG) and Financial Governance: Firm Size as Control Variable

Asrudin Hormati; Nurdin Nurdin; Rinto Syahdan; Irfandi Buamonabot

doi:10.33019/society.v10i1.257

Vol 10 No 1 (2022), Research Articles

Vol 10 No 1 (2022)

An Empirical Study on Good Corporate Governance (GCG) and Financial Governance: Firm Size as Control Variable

Studi Empiris Good Corporate Governance (GCG) dan Tata Kelola Keuangan: Ukuran Perusahaan Sebagai Variabel Kontrol

Research Articles

DOI : https://doi.org/10.33019/society.v10i1.257

Published June 26, 2022

Asrudin Hormati⁺⁻
Nurdin Nurdin⁺⁻
Rinto Syahdan⁺⁻
Irfandi Buamonabot⁺⁻

Asrudin Hormati

ID

Universitas Khairun

https://orcid.org/0000-0003-0946-586X

Nurdin Nurdin

ID

Universitas Khairun

https://orcid.org/0000-0002-0219-4246

Rinto Syahdan

ID

Universitas Khairun

https://orcid.org/0000-0001-8092-7356

Irfandi Buamonabot

ID

Universitas Khairun

irfandi@unkhair.ac.id

https://orcid.org/0000-0002-1067-9841

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Keywords

Company Performance;
Finance Performance;
Financial Governance;
Good Corporate Governance

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How to Cite

Hormati, A., Nurdin, N., Syahdan, R., & Buamonabot, I. (2022). An Empirical Study on Good Corporate Governance (GCG) and Financial Governance: Firm Size as Control Variable. Society, 10(1), 32-44. https://doi.org/10.33019/society.v10i1.257

Abstract

This research explores Good Corporate Governance (GCG) and financial governance by using firm size as a control variable. In particular, this study provides empirical evidence that firm size is a control variable. The sample in this research is companies in the Hotel and Tourism sector listed on the Indonesia Stock Exchange (IDX) period 2013-2018. Data analysis using panel data. The results revealed that of the five proposed hypotheses, only two were accepted. The results show that company size does not fully control the independent variable in this research.

DOI : https://doi.org/10.33019/society.v10i1.257

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PDF (Bahasa Indonesia)

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