Eko Wahyudi, Asmaul Nikmah Khirom, Waspodo Tjipto Subroto
This study aims to examine and analyze the factors that affect the level of quality of corporate governance in Indonesia. The independent variables in this study are firm size, leverage, profitability, ownership concentration, and investment opportunities. Quality of corporate governance in this study were measured using a score IBCG Rating. Sampling was done using purposive sampling technique. There are 35 companies as samples in this study. The analysis technique used is multiple linear regression analysis, is used to test the effect of independent variables on the dependent variable. The results showed that only firm size variable which affects the quality of corporate governance. Firm size has a positive influence on the quality of corporate governance. This shows that the larger the size of the company will have an impact on the amount of information that can be disclosed to the public, so as to increase the degree of transparency in corporate governance quality improvement.
Faculty of Economic, State University of Surabaya, Indonesia
