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The Effect of Non-Executive Directors and Institutional Ownership on Firm Size: The Role of Audit Committee as a Moderating Variable

Purpose: The study explores the influence of non-executive directors (NED) and institutional ownership on firm size. Additionally, it examines the role of the audit committee as a moderating variable. Method: The research uses data from the annual reports on the Indonesia Stock Exchange (IDX). The...

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Principais autores: Retnoningrum Hidayah, Dwi Ratmono
Format: Artigo
Sprog:Inglês
Udgivet: Universitas Negeri Semarang 2025-08-01
Serier:Accounting Analysis Journal
Fag:
firm size
non-executive director
institutional ownership
audit committee
Online adgang:https://journal.unnes.ac.id/journals/aaj/article/view/22553
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