THE EFFECT OF GOOD CORPORATE GOVERNANCE DISCLOSURE AND FIRM SIZE ON PRUDENCE ACCOUNTING

Abstract

This research aims to examine the effect of Good Corporate Governance Disclosure and Firm Size on Accounting Prudence in State-owned companies listed on the Indonesia Stock Exchange (IDX) for the 2016-2020 period. The research method used is a quantitative method with a descriptive analysis approach and verification. The population of this study are state-owned companies listed on the Indonesia Stock Exchange (IDX) for the 2016-2020 period, totaling 22 companies. This research method uses non-probability sampling with purposive sampling technique with a total sample of 16 companies that meet the criteria. Data analysis was performed using multiple linear regression. The results of this study indicate that there is a significant effect of Good Corporate Governance Disclosure on accounting prudence of 34.5% and the significant effect of firm size on accounting prudence is 40.3%