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All Journal Jurnal Reviu Akuntansi dan Keuangan Jurnal Ilmiah Akuntansi dan Humanika EL-MUHASABA Ekuitas: Jurnal Pendidikan Ekonomi Jurnal Akuntansi Multiparadigma TEMA (Jurnal Tera Ilmu Akuntansi) The International Journal of Accounting and Business Society International Journal of Social Science and Business Akuntansi : Jurnal Akuntansi Integratif JPSI (Journal of Public Sector Innovations) Jurnal Ilmiah Akuntansi Peradaban Jurnal Pengabdian kepada Masyarakat Nusantara ARBITRASE: JOURNAL OF ECONOMICS AND ACCOUNTING ARRUS Journal of Social Sciences and Humanities Jurnal Locus Penelitian dan Pengabdian Akuntansi dan Humaniora: Jurnal Pengabdian Masyarakat Jurnal Akuntansi dan Keuangan Indonesia Jurnal Multidisiplin West Science Reviu Akuntansi, Keuangan, dan Sistem Informasi Telaah Ilmiah Akuntansi dan Perpajakan (TIARA) Ekuitas Jurnal Pnedidikan Ekonomi Welfare: Jurnal Pengabdian Masyarakat
Mirna Amirya
Departemen Akuntansi, Fakultas Ekonomi Dan Bisnis Universitas Brawijaya
Religion Aerospace Engineering Humanities Automotive Engineering Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Environmental Science Law, Crime, Criminology & Criminal Justice Mathematics Social Sciences

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Corporate Governance and Financial Performance: Empirical Evidence with Firm Size as a Moderating Variable Nyoman Dewi Ayu Ratih Arya Dewanti; Made Sudarma; Mirna Amirya
ARRUS Journal of Social Sciences and Humanities Vol. 6 No. 1 (2026)
Publisher : PT ARRUS Intelektual Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35877/soshum4688

Abstract

This study aims to analyze the effect of Good Corporate Governance (GCG) mechanisms, represented by the board of commissioners, board of directors, and audit committee, on financial performance, as well as to examine the role of company size as a moderating variable. This is a quantitative study using secondary data from transportation and logistics companies listed on the Indonesia Stock Exchange for the period 2019-2024. The study population consisted of 38 companies, with a sample of 138 observations determined using purposive sampling techniques. Data analysis was performed using multiple linear regression and MRA. The results show that the board of directors has a positive and significant influence on financial performance. Meanwhile, the board of commissioners and audit committee have no direct influence. The moderation test shows that company size can strengthen the influence of the board of commissioners and audit committee on financial performance, but does not moderate the relationship between the board of directors and financial performance.
Co-Authors Abdul Ghofar Achmadi, Azka Rizki Adyatma Daniswara, Vincentius Ali Djamhuri Andra Aprillia Ayu Triana Areta Widya Kusumadewi Arisanti, Nadya Ayunda, Ni Luh Kirana Maheswari Putri Bisri, Ahmad Alif Hayyumil Calvina Berlianti Rahmah Christine Yovita Emlady Clarient Catherine Frederica Damayanti, Made Tara Dendhi Agung Nugroho, Dendhi Agung Faizah, Uswatun Gugus Irianto Hayuningtyas, Talisa Ida Bagus Surya Dharma Jawo, Mohammed Jaya, Aditya Perdana Ardine Khoiru Rusydi, Mohamad Khoirul Umam Hasbiy Kristin Rosalina Listi, Risma Kumara Made Sudarma Nabiilah, Amanda Salmaa Nurshadrina, Qonita Amalia Nyoman Dewi Ayu Ratih Arya Dewanti Pratama, Muhammad Rifansyah Purwanto, Danu Putra Puspita, Ayu Fury Pusvita Susilowati Putri, Rasheila Azizah Reka Mayangsari, Sinta Sari Atmini Sari, Nabillah Ayudia Setyowati, Eka yuli Sihombing, Taruli Risa Kornelia Sirkomba, Aiska Sulthoni, Ghulam Ihda Surya, Salwa Salsabila Tama, Pradina Mukti Unti Ludigdo Unti Ludigdo Wahyu Kartika Larasti Wiradharma, Gde Wisnu Wuri Cahya Handaru Zaki Baridwan