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All Journal Jurnal Ekonomi, Manajemen, dan Bisnis
St. Dwiarso Utomo
Department of Accounting, Universitas Dian Nuswantoro, Indonesia
Economics, Econometrics & Finance

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The Effect of Governance Mechanisms and Environmental Disclosure on Financial Performance with Firm Size Moderation Adhevia Perdana Putri; St. Dwiarso Utomo; Imang Dapit Pamungkas; Enny Susilowati Mardjono
Jurnal Ekonomi, Manajemen, dan Bisnis Vol. 4 No. 3 (2026): Jurnal Ekonomi, Manajemen dan Bisnis
Publisher : Lembaga Penelitian dan Pendidikan (LPP) Kalibra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70716/emis.v4i3.645

Abstract

This study investigates how managerial ownership, independent commissioners, board meeting frequency, board diversity, and environmental disclosure influence financial performance, with firm size acting as a moderating variable. The research is driven by discrepancies in previous studies on corporate governance and financial outcomes. The population includes state-owned banks listed on the Indonesia Stock Exchange (IDX) from 2019 to 2024. Using purposive sampling, 30 observations from 5 banks were analyzed. Moderated Regression Analysis (MRA) was used to test the hypotheses. The findings indicate that managerial ownership and board meeting frequency have significant negative effects on financial performance, whereas independent commissioners, board diversity, and environmental disclosure have no significant effects. Only the relationship between board meeting frequency and financial performance is moderated by firm size, which weakens its negative effect. These results contribute to agency and contingency theories by showing that governance mechanisms do not always positively influence performance, and firm size has a limited moderating effect in state-owned banks.
Co-Authors Adhevia Perdana Putri Enny Susilowati Mardjono Imang Dapit Pamungkas