Article Sidebar

Download
Download PDF

Main Article Content

Abstract

This article analyzes the influence of good corporate governance, company growth, company size and earnings management on capital structure. This research on manufacturing companies was selected using a purposive sampling method. The analysis was carried out using SPSS 25. The results showed that Capital Structure (Y) had a minimum value of 0.10, a maximum value of 2.72, a mean value of 1.6248 and a standard deviation of 0.62031. then Ho is rejected and H1 is accepted. Thus, the first hypothesis is accepted. Company Growth (X2) has a minimum value of 0.20, a maximum value of 2.63, a mean value of 1.3361 and a standard deviation of 0.29018. So the second hypothesis is accepted. Company size (X3) has a minimum value of 5.08, a maximum value of 5.79, a mean value of 5.3792 and a standard deviation of 1.5288. So the third hypothesis is accepted. Earnings Management (X4) has a minimum value of 0.80, a maximum value of 4.12, a mean value of 2.4875 and a standard deviation of 0.62838. So the fourth hypothesis is accepted.

Keywords

Keywords: Good Corporate Governance; Earnings Management; Capital Structure

Article Details

Creative Commons License

This work is licensed under a Creative Commons Attribution 4.0 International License.

How to Cite
Mulyadi, O., Dodi suryadi, Berta Agus Petra, & Suchi Avita Rici. (2024). The Effect of Good Corporate Governance, Company Growth, Company Size and Earnings Management on Capital Structure. Economics and Digital Business Review, 5(2), 987–996. https://doi.org/10.37531/ecotal.v5i2.1310
Download Citation
Endnote/Zotero/Mendeley (RIS)
BibTeX

References

  1. Referensi
  2. Asmawi, A. R. G. (2018). Pengaruh Struktur Modal, Ukuran Perusahaan, Pertumbuhan Penjualan, Dan Good Corporate Governance Terhadap Nilai Perusahaan Dengan Profitabilitas Sebagai Variabel Intervening (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia . Jurnal Akuntansi, 1, 1–166. https://dspace.uii.ac.id/handle/123456789/6563
  3. Finamore, P. da S., Kós, R. S., Corrêa, J. C. F., D, Collange Grecco, L. A., De Freitas, T. B., Satie, J., Bagne, E., Oliveira, C. S. C. S., De Souza, D. R., Rezende, F. L., Duarte, N. de A. C. A. C. D. A. C., Grecco, L. A. C. A. C., Oliveira, C. S. C. S., Batista, K. G., Lopes, P. de O. B., Serradilha, S. M., Souza, G. A. F. de, Bella, G. P., … Dodson, J. (2021). Pengaruh Pertumbuhan Laba, Struktur Modal, Ukuran Perusahaan, Dan Good Corporate Governance Terhadap Kualitas Laba. Journal of Chemical Information and Modeling, 53(February), 2021. https://doi.org/10.1080/09638288.2019.1595750%0Ahttps://doi.org/10.1080/17518423.2017.1368728%0Ahttp://dx.doi.org/10.1080/17518423.2017.1368728%0Ahttps://doi.org/10.1016/j.ridd.2020.103766%0Ahttps://doi.org/10.1080/02640414.2019.1689076%0Ahttps://doi.org/
  4. Krisnando, K., & Novitasari, R. (2021). Pengaruh Struktur Modal, Pertumbuhan Perusahaan, dan Firm Size terhadap Nilai Perusahaan Pada Perusahaan Consumer Goods yang Terdaftar di Bursa Efek Indonesia (BEI) Periode 2017-2020. Jurnal Akuntansi Dan Manajemen, 18(02), 71–81. https://doi.org/10.36406/jam.v18i02.436
  5. Maharani, S. P. (2019). Pengaruh Pertumbuhan Perusahaan, Profitabilitas Dan Ukuran Perusahaan Terhadap Nilai Perusahaan Dengan Struktur Modal Sebagai Variabel Intervening (Studi Pada Perusahaan Subsektor Makanan dan Minuman yang Terdaftar di BEI Tahun 2014-2018). Skripsi, 1(1), 1–205.
  6. Muñoz Mendoza, J. A., Sepúlveda Yelpo, S. M., Velosos Ramos, C. L., & Delgado Fuentealba, C. L. (2020). Effects of capital structure and institutional–financial characteristics on earnings management practices: Evidence from Latin American firms. International Journal of Emerging Markets, 16(3), 580–603. https://doi.org/10.1108/IJOEM-03-2019-0239
  7. Nuzulia, A. (1967). Modern Evolutionary Economics Evolutionary economics sees the economy as always in motion with change being driven largely by continuing innovation. Angewandte Chemie International Edition, 6(11), 951–952., 5–24.
  8. Nyatichi, V., Iraya, C., Mwangi, M., & Njihia, J. (2020). Corporate Governance, Firm Characteristics and Earnings Management. DBA Africa Management Review, 10(4), 54–70. http://journals.uonbi.ac.ke/damr/article/view/1090
  9. Siregar, S. V., & Utama, S. (2008). Type of earnings management and the effect of ownership structure, firm size, and corporate-governance practices: Evidence from Indonesia. International Journal of Accounting, 43(1), 1–27. https://doi.org/10.1016/j.intacc.2008.01.001
  10. Zakia, V., Diana, N., & Mawardi, M. C. (2019). Pengaruh Kepemilikan Manajerial, Kepemilikan Institusional, Ukuran Perusahaan, Leverage, Profitabilitas, Pertumbuhan Penjualan Terhadap Manajemen Laba Dengan Good Corporate Governance Sebagai Variabel Moderating. Jurnal Ilmiah Riset Akuntansi, 08(04), 26–39. http://riset.unisma.ac.id/index.php/jra/article/view/2390%0Ahttp://riset.unisma.ac.id/index.php/jra/article/viewFile/2390/2237