DETERMINASI OTHER COMPREHENSIVE INCOME: AUDITOR SIZE, ASSET GROWTH DAN FIRMS SIZE
Abstract
ABSTRACT
This study aims to examine the influence of auditor size, asset growth, and firm size on other comprehensive income (OCI) in energy sector companies listed on the Indonesia Stock Exchange (IDX) from 2022 to 2024. The research methodology used was quantitative with secondary data. The sample selection method used was purposive sampling. The total number of observations was 48. The results showed that auditor size and firm size had a negative effect, while asset growth did not affect other comprehensive income. These results support agency theory and several previous studies.
Keywords: auditor size, asset growth, firm size, other comprehensive income.
ABSTRAK
Penelitian ini bertujuan untuk menguji pengaruh auditor size, asset growth dan firm size terhadap other comprehensive income (OCI) di perusahaan sektor energi yang terdaftar di BEI dari tahun 2022 sampai dengan 2024. Metodologi penelitian yang digunakan adalah kuantitatif dengan menggunakan data sekunder. Metode pemilihan sampel menggunakan purposive sampling. Jumlah data observasi adalah sebanyak 48 data observasi. Hasil penelitian membuktikan bahwa auditor size dan firm size berpengaruh negatif, sedangkan asset growth tidak berpengaruh terhadap other comprehensive income. Hasil ini mendukung agency theory dan beberapa penelitian terdahulu.
Kata Kunci: ukuran auditor,pertumbuhan aset,ukuran perusahaan, pendapatan komprehensif lainnya.
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DOI: https://doi.org/10.32509/jmb.v5i2.6136
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