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All Journal Jurnal Aplikasi Bisnis Kesatuan
Mita Alfauziah
Institut Bisnis dan Informatika Kesatuan
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Pengaruh Good Corporate Governance Terhadap Kinerja Keuangan Dengan Ukuran Perusahaan Sebagai Variabel Moderasi: Studi Kasus Pada Perusahaan Sektor Perbankan Yang Terdaftar Di BEI Tahun 2021-2024 Nilda Tartilla; Iis Wahyuni; Mita Alfauziah
Jurnal Aplikasi Bisnis Kesatuan Vol. 6 No. 2 (2026): JABKES Edisi Agustus 2026
Publisher : Program Vokasi dan LPPM IBI Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jabkes.v6i2.5728

Abstract

This study aims to analyze the effect of managerial ownership, audit committee, and institutional ownership on financial performance with firm size as a moderating variable in banking sector companies listed on the Indonesia Stock Exchange during 2021–2024. This study employs a quantitative approach using secondary data obtained from annual reports. The sampling technique used is purposive sampling. Data were analyzed using panel data regression and Moderated Regression Analysis (MRA).The results indicate that managerial ownership has no significant effect on financial performance. Audit committee and institutional ownership have a positive and significant effect on financial performance. Firm size is unable to moderate the relationship between managerial ownership and audit committee on financial performance, but it can moderate the relationship between institutional ownership and financial performance. These findings suggest that Good Corporate Governance mechanisms and firm characteristics play an important role in improving financial performance. Keywords: Managerial Ownership, Audit Committee, Institutional Ownership, Firm Size, Financial Performance.
Co-Authors Iis Wahyuni Nilda Tartilla