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Journal : Jurnal Manajemen, Ekonomi dan Akuntansi

PENGARUH STRUKTUR MODAL TERHADAP KINERJA KEUANGAN DENGAN GOOD CORPORATE GOVERNANCE SEBAGAI PEMODERASI SEBELUM DAN SESUDAH PANDEMI COVID-19 Ghofar, Abdul; Nabiilah, Adinda Shafaa Nur
Jurnal Manajemen, Ekonomi dan Akutansi (JUMEA) Vol. 2 No. 2 (2025): Januari
Publisher : Merwin Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69820/jumea.v2i2.145

Abstract

Amid tight competition and difficult economic conditions during the pandemic, making decisions about capital structure is important to sustain the business and avoid bankruptcy. Good Corporate Governance (GCG) is also considered an important component in the business decision-making process. As such, this study aims to examine the effect of capital structure on the financial performance of information technology companies listed on the Indonesia Stock Exchange (IDX) between 2018 and 2022, considering GCG as a moderating variable and comparing the effect before and after the COVID-19 pandemic. The research method is qualitative-correlational, and a purposive sampling technique is used to achieve the research aim. The results of the quantitative descriptive analysis exhibit that capital structure affects financial performance in the overall period and the period after the Covid-19 pandemic, but has no effect in the period before the Covid-19 pandemic. GCG moderation results show that GCG does not strengthen the effect of capital structure in the overall period and the period before the Covid-19 pandemic, but enhances the effect of capital structure on financial performance in the period before the Covid-19 pandemic.
Co-Authors - Djuwito A.A. Ketut Agung Cahyawan W Abubakar, Usman Achsin, M Adi Hidayat Pradana Adiningsih, Annisa Dwi Amalia Agus Firmansyah Agus Hartoko Akmalia, Desta Safa Nur Ali Djamhuri Ana Farida Ulfa, Ana Farida Anhar Solichin Anjayanti, Lulu Aqila, Hafizh Ardiniamalia, Utari Areta Widya Kusumadewi Arif Rahman Aryatama, Enggal ASHARI - Ashari, Asqita Rakhma Astuti, Vera Yuni As’ad, Zulfikar Aulia Fuad Rahman Azizi, Nurul Amin Bachtiar, Rizal Bambang Purnomosidhi Bambang Subroto Bambang Sunarto Bhakti, Sylvi Prihatini Bram Setyadji, Bram Budi Nugraha, Budi Damar Nusawicaksono Kurniawan, Damar Nusawicaksono Daryumi Daryumi, Daryumi Dela, Jamaludin Arya Denia, Mareta Fitri Desty Wahyuni Ginting Dian Wijayanto Didik Wahju Hendro Tjahjo Djuwito Djuwito Dwi Rinda Sulistiowati Dwinanto, Irwin Dyah Tjahyandari Suryaningtyas Edi Wibowo Suwandi Effendi, Mohammad Irhas Eko Ganis Sukoharsono Eko Susilo Eny Zuhrotin Nasyi’ah Erika Kurniawati, Erika Fahmi Fahmi Faid, Muhammad Nabil Faizah, Niswatul Fajrur Rohman, Fajrur Farohiyah, Nuroin Firmansyah Firmansyah Firtasari Simanullang, Firtasari Frida Purwanti Galuh Kirana Anindhita Haeruddin Haeruddin Handaru, Wuri Cahya Harmasnida Rachma, Harmasnida Hendrawan, Andika Luky Setiyo Henny Liestiana, Henny Hens Saputra Herin Mawarti Ika Rianita Azizah, Ika Rianita Islam Nurwantoro, Dorit Bayu Islam Nurwantoro, Dorit Bayu Ismail, Mochammad Ismail, Mochammad Iwan Triyuwono Jawo, Mohammed Jawo, Muhammed Khoirul Umam Khoirul Umam Hasbiy Krisliyana Mia Anggarini, Krisliyana Mia Kurniawati Kurniawati Kurniawati Kusumawardani, Ayudiana Laily Fitriani Larasati, Wahyu Kartika Lia Yulianti Lidya Dewintha Laksmi Lisnaningrum, Destya Lukia Zuraida Luqmanul Hakim Luthfiani, Laeli Maharani, Cevira Dewi Manuhara Putra, Wahyu Marbun, April Yani Mardiana, Hermin Maretha Tristi Hapsari Masruroh Masruroh MASRUROH Merantika Puspaningdiah Mirna Amirya Misbahuddin Azzuhri Mody Kusumatuti, Febriyanti Mohamad Salah R. Ashour, Mohamad Salah R. Mokhamad Imam Subeqi, Mokhamad Imam Muhamad Sutri Wardani Muhammad Azhar Muhammad Faisal Riza Muhammad Zulfikar Munawaroh, Neneng Hikmatul Mustafa, Anwar Nabiilah, Adinda Shafaa Nur Nafi’a, Insania Nainggolan, Libero Filius Ningrum, Yulita Dwi Ningsih, Lutfiyah Nirmala, Jessica Gina Novanty, Savira Trista Nugraha, Satria Wiratama Nugraha, Yoga Oktafia, Yeni Pangaribuan, Rachel Hagiographa Pramita, I Putu Bayu Pratama, Fadhil Irvan Puji Astuti pujiani Pujiani, Pujiani Pujiono Wahyu Purnomo Qisthia, Sekar Ariani Qonitah, Afifah Rahmawati, Mamik Rian Kisworo Rizky Oktarina Nur Dewanti Rosjidi, Mochamad Rosjidi, Mochamad Sabihaini Sabihaini Sabrina Dwi Prihartini, Sabrina Dwi Sahala Hutabarat Sani Adela, Sani Sarah Az Zahra Savika, Fanny Putri Sembiring, Kristina Setiawansyah, Reandi Setyawati, Rufaida Sheila Almaida, Sheila Sheila Puspa Arrum, Sheila Puspa Siti Muniroh Siti Rudiyanti Skar Puji Astuti, Skar Puji Sri Mulyanti Sri Redjeki Sulaksono, Ivanna Emmanuela Supriharyono Supriharyono Suradi Wijaya Saputra Suryanti Suwardi Suwardi Tandirerung, Murbantan Tandirerung, Murbantan Taufani, Wiwiet Teguh Umami, VIna Riza Vajriyanti, Eva Wahyu Kartika Larasti Wandayu, Rika Candra Wibisana, Muhammad Jusuf Wicaksana, Ilyas Surya Wulandari, Ragita Hana Wuri Cahya Handaru Wuryan Andayani Yani, Athi’ Linda Yeney Widya Prihatiningtias Zulfikar Zuliani Zuliani -