The Effect of Proprietorship Managerialand Board of Executive Commissionerson ImperishableReport with Company Size As A Moderation Variable

The Effect of Proprietorship Managerialand Board of Executive Commissionerson ImperishableReport with Company Size As A Moderation Variable

Proprietorship Managerial, Board of Executive Commissioners, Breadth Company, ImperishableReport

The aimof the conducted researchisto prove the effect proprietorship managerial (X1),and independent board of commissioners(X2)towards imperishable report through adding company breadth as moderating variable. Thepopulation includes issuers indexed LQ45 on the IDX in 2018-2021. The samples obtained amounted to 16 with purposive sampling technique. Data panelregressionhas been used as the analysis technique to encourage the results of this research. It is concluded that the proprietorshipmanagerial (X1) has no influencetowardsthe imperishable report, while board of executive commissioners (X2) has an influencetowards the imperishablereport. Furthermore, the breadth ofcompanyas additional variablecannot take its role as moderation to encourage proprietorshipmanagerial (X1) towards imperishablereport.Meanwhile, thebreadth of company strengthens the influence of board of executivecommissioners(X2) towardsthe imperishablereport

Hustna Dara Sarra1, MikradMikrad2, Ahmad Ma’ruf Yaman Soleh3

https://dinastipub.org/DIJEFA/article/view/1933/1325

Muhammadiyah University

10 July 2023

Hustna Dara Sarra

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English

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