Article Per Year (5 Year)
p-Index From 2021 - 2026
0.817
P-Index
This Author published in this journals
All Journal Berkala Ilmiah Pendidikan Biologi (BioEdu) SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan Sebatik Binawan Student Journal Proceeding of International Conference on Biology Education, Natural Science, and Technology
Triana, Dinda
Unknown Affiliation
Agriculture, Biological Sciences & Forestry Biochemistry, Genetics & Molecular Biology Chemistry Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Nursing Physics Public Health Social Sciences Other

Published : 5 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search
Journal : Sebatik

 1 
Good Corporate Governance and Internal Audit on Financial Performance with Firm Size as a Moderating Variable in Financial Sector Companies on the Indonesia Stock Exchange, 2020-2023 Triana, Dinda; Muhsin, Muhsin; Heniwati, Elok; Mustika, Ira Grania; Umyana, Ayu
Sebatik Vol. 28 No. 2 (2024): December 2024
Publisher : STMIK Widya Cipta Dharma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46984/sebatik.v28i2.2498

Abstract

This study aims to analyze the impact of Good Corporate Governance (GCG) and Internal Audit on financial performance, with Firm Size as a moderating variable, in financial sector companies listed on the Indonesia Stock Exchange during the 2020–2023 period. The research employs a quantitative approach using secondary data, analyzed with Smart PLS 3. The results show that Good Corporate Governance (GCG) has a significant effect on financial performance, and Internal Audit also significantly impacts financial performance. However, Firm Size does not directly influence financial performance. Furthermore, the findings indicate that Firm Size does not moderate the relationship between Good Corporate Governance (GCG) and financial performance, nor between Internal Audit and financial performance. This study concludes that Good Corporate Governance (GCG) and Internal Audit independently affect financial performance, but Firm Size does not play a moderating role in these relationships.
Co-Authors Anang Kadarsah, Anang Dwi Ochta Pebriyanti Elok Heniwati Heri Budi Santoso Muhsin Muhsin Mustika, Ira Grania Purwanto, Alvin Ferdian R Endro Sulistyono Rahmawati, Primasari Mahardhika Safitra, Ravindra Suhari Tri Ika Jaya Kusumawati Umyana, Ayu Yuliani Yuliani