影响资产净利润增长的因素

Yehezkiel Handranata, Herman Ruslim
{"title":"影响资产净利润增长的因素","authors":"Yehezkiel Handranata, Herman Ruslim","doi":"10.24912/jka.v2i1.18125","DOIUrl":null,"url":null,"abstract":"The purpose of this empirical research is to obtain empirical evidence about the influence of a number of the audit committees, a number of the independent commissioners, institutional ownership, managerial ownership, capital structure, and firm characteristic on the growth of net profit on property companies listed on Indonesia’s Stock Exchange from 2015 to 2019. This research uses property company data that were selected using the purposive sampling method which produces 145 data. The data used in this research are secondary data in the form of financial statements. The results of this research show that number of the audit committee, a number of the independent commissioners, institutional ownership, managerial ownership, and capital structure have no significant effect on the growth of net profit, while firm characteristic has a positive effect on the growth of net profit.","PeriodicalId":34145,"journal":{"name":"Jurnal Akuntansi Kontemporer","volume":"274 1","pages":""},"PeriodicalIF":0.0000,"publicationDate":"2022-03-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":"{\"title\":\"FAKTOR-FAKTOR YANG MEMPENGARUHI PERTUMBUHAN LABA BERSIH PADA PERUSAHAAN PROPERTI\",\"authors\":\"Yehezkiel Handranata, Herman Ruslim\",\"doi\":\"10.24912/jka.v2i1.18125\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"The purpose of this empirical research is to obtain empirical evidence about the influence of a number of the audit committees, a number of the independent commissioners, institutional ownership, managerial ownership, capital structure, and firm characteristic on the growth of net profit on property companies listed on Indonesia’s Stock Exchange from 2015 to 2019. This research uses property company data that were selected using the purposive sampling method which produces 145 data. The data used in this research are secondary data in the form of financial statements. The results of this research show that number of the audit committee, a number of the independent commissioners, institutional ownership, managerial ownership, and capital structure have no significant effect on the growth of net profit, while firm characteristic has a positive effect on the growth of net profit.\",\"PeriodicalId\":34145,\"journal\":{\"name\":\"Jurnal Akuntansi Kontemporer\",\"volume\":\"274 1\",\"pages\":\"\"},\"PeriodicalIF\":0.0000,\"publicationDate\":\"2022-03-23\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"0\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"Jurnal Akuntansi Kontemporer\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://doi.org/10.24912/jka.v2i1.18125\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"\",\"JCRName\":\"\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"Jurnal Akuntansi Kontemporer","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.24912/jka.v2i1.18125","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
引用次数: 0

摘要

本实证研究的目的是获得2015 - 2019年印尼证券交易所上市房地产公司审计委员会数量、独立专员数量、机构所有权、管理层所有权、资本结构和企业特征对净利润增长影响的实证证据。本研究使用物业公司的数据,采用有目的的抽样方法,产生145个数据。本研究使用的数据是财务报表形式的二手数据。研究结果表明,审计委员会人数、独立委员人数、机构所有权、管理层所有权和资本结构对净利润增长没有显著影响,而企业特征对净利润增长有积极影响。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
查看原文
分享 分享
微信好友 朋友圈 QQ好友 复制链接
本刊更多论文
FAKTOR-FAKTOR YANG MEMPENGARUHI PERTUMBUHAN LABA BERSIH PADA PERUSAHAAN PROPERTI
The purpose of this empirical research is to obtain empirical evidence about the influence of a number of the audit committees, a number of the independent commissioners, institutional ownership, managerial ownership, capital structure, and firm characteristic on the growth of net profit on property companies listed on Indonesia’s Stock Exchange from 2015 to 2019. This research uses property company data that were selected using the purposive sampling method which produces 145 data. The data used in this research are secondary data in the form of financial statements. The results of this research show that number of the audit committee, a number of the independent commissioners, institutional ownership, managerial ownership, and capital structure have no significant effect on the growth of net profit, while firm characteristic has a positive effect on the growth of net profit.
求助全文
通过发布文献求助,成功后即可免费获取论文全文。 去求助
来源期刊
自引率
0.00%
发文量
18
审稿时长
17 weeks
期刊最新文献
TREN PERKEMBANGAN PENELITIAN AKUNTANSI HIJAU: SYSTEMATIC LITERATURE REVIEW PENGGUNAAN ENERGI TERBARUKAN, SKOR ESG, BIAYA MODAL DAN BIAYA OPERASIONAL PADA KINERJA KEUANGAN PENGARUH PENERAPAN PSAK 72 DAN PSAK 73 TERHADAP KINERJA KEUANGAN SISTEM PENGGAJIAN PROFIT SHARING BERASASKAN PANCASILA DAN KEBERLANGSUNGAN USAHA REPEATED TAX AMNESTY DECONSTRUCTION IN FULFILLING JUSTICE ACCORDING TO ACCOUNTING
×
引用
GB/T 7714-2015
复制
MLA
复制
APA
复制
导出至
BibTeX EndNote RefMan NoteFirst NoteExpress
×
×
提示
您的信息不完整,为了账户安全,请先补充。
现在去补充
×
提示
您因"违规操作"
具体请查看互助需知
我知道了
×
提示
现在去查看 取消
×
提示
确定
0
微信
客服QQ
Book学术公众号 扫码关注我们
反馈
×
意见反馈
请填写您的意见或建议
请填写您的手机或邮箱
已复制链接
已复制链接
快去分享给好友吧!
我知道了
×
扫码分享
扫码分享
Book学术官方微信
Book学术文献互助
Book学术文献互助群
群 号:481959085
Book学术
文献互助 智能选刊 最新文献 互助须知 联系我们:info@booksci.cn
Book学术提供免费学术资源搜索服务,方便国内外学者检索中英文文献。致力于提供最便捷和优质的服务体验。
Copyright © 2023 Book学术 All rights reserved.
ghs 京公网安备 11010802042870号 京ICP备2023020795号-1