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All Journal Account : Jurnal Akuntansi, Keuangan dan Perbankan
Alya Monika Sa’adah
Universitas Islam Negri Maulana Malik Ibrahim Malang
Economics, Econometrics & Finance

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Leverage, Intellectual Capital, dan Corporate Governance terhadap Kinerja Keuangan: Moderasi Ukuran Perusahan Alya Monika Sa’adah; Sulis Rochayatun
ACCOUNT: Jurnal Akuntansi, Keuangan dan Perbankan Vol 13 No 1 (2026): Edisi Juni 2026
Publisher : Politeknik Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32722/account.v13i1.8423

Abstract

Companies operating in the basic materials sector and listed on the Indonesia Stock Exchange encounter various challenges resulting from fluctuations in global commodity prices and increasing energy costs, both of which may influence the level of corporate financial performance. This study aims to examine the effect of leverage, intellectual capital, the board of directors, and the audit committee on financial performance by incorporating firm size as a moderating variable. A quantitative research approach was applied through panel data regression analysis using 164 observations collected from 41 companies in the basic materials sector over the 2021–2024 period. The empirical results demonstrate that intellectual capital and the board of directors significantly influence financial performance, whereas leverage and the audit committee do not exhibit a significant effect. Furthermore, firm size is capable of strengthening the relationship between intellectual capital and the audit committee with financial performance, but it is unable to moderate the relationship between leverage and the board of directors with financial performance. The novelty of this study lies in the integrated examination of leverage, intellectual capital, and Good Corporate Governance mechanisms within a single empirical framework by positioning firm size as a moderating variable. The findings are expected to contribute to the development of accounting and finance literature, particularly regarding determinants that influence corporate financial performance. Keywords: Financial Performance; Firm Size; Corporate Governance; Intellectual Capital; Leverage
Co-Authors Sulis Rochayatun