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Ambar Kusumaningsih
Universitas Negeri Surabaya
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Nursing Public Health Social Sciences Other

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Pengaruh Mekanisme Corporate Governance dan Kinerja Keuangan terhadap Nilai Perusahaan pada Perusahaan Manufaktur Sektor Kesehatan yang Terdaftar di BEI Tahun 2022-2024 Nazwa Salsa Safira Mayani; Nova Ajika Firmansyah; Nabila Putri Andriawan; Laili Dhurrotun Nafisa; Aulia Putri Dewi Kartika Sari; Tiara Dwi Rizqianti; Rohmawati Kusumaningtias; Ambar Kusumaningsih
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol. 9 No. 3 (2026): SCIENTIFIC JOURNAL OF REFLECTION: Economic, Accounting, Management, & Business
Publisher : Sekolah Menengah Kejuruan (SMK) Pustek

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/sjr.v9i3.1542

Abstract

This study aims to analyze the effect of corporate governance mechanisms (managerial ownership, institutional ownership, independent commissioners, and audit committee) and financial performance (Return on Assets and Return on Equity) on firm value in healthcare sector manufacturing companies listed on the Indonesia Stock Exchange for the period 2022–2024. The population consists of all healthcare sector manufacturing companies listed on the IDX, with a sample of 84 observations selected using purposive sampling. The analytical method used is multiple linear regression with SPSS. The results of classical assumption tests indicate that the data are normally distributed, with no multicollinearity or heteroscedasticity, but positive autocorrelation is present. The regression results show that partially, only institutional ownership has a positive and significant effect on firm value at ? = 0.05, while managerial ownership, independent commissioners, ROA, and ROE have no significant effect. The Adjusted R Square value of 0.037 indicates that only 3.7% of the variation in firm value is explained by the six independent variables, while the remaining 96.3% is explained by other variables outside the model. In conclusion, institutional ownership plays an important role in increasing firm value, but the overall model has limitations due to autocorrelation and low explanatory power. Future research should expand the sample, extend the observation period, and include additional variables such as firm size, leverage, and dividend policy. This study contributes to the literature on corporate governance and firm value in the healthcare sector during the post-pandemic recovery period.
Pengaruh Good Corporate Governance terhadap Risiko Kredit dengan Profitabilitas sebagai Variabel Moderasi : Studi Empiris pada Perusahaan Perbankan yang Terdaftar di BEI Periode 2022-2024 Athifa Aswa Ramadhani; Alexa Joy Valerie; Carmelita Endera; Aminah Imro’atus Sholiha; Asyifa Putry Fadhilla; Dias Permata Ukir Purbo Nata; Rohmawati Kusumaningtias; Ambar Kusumaningsih
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol. 9 No. 3 (2026): SCIENTIFIC JOURNAL OF REFLECTION: Economic, Accounting, Management, & Business
Publisher : Sekolah Menengah Kejuruan (SMK) Pustek

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/sjr.v9i3.1553

Abstract

Credit risk remains one of the main challenges faced by the banking industry, particularly in maintaining financial stability and public trust. Weak corporate governance may increase the potential for non-performing loans, while profitability can influence the effectiveness of risk management practices. This study aims to examine the effect of Good Corporate Governance (GCG) on credit risk and to analyze the moderating role of profitability in banking companies listed on the Indonesia Stock Exchange during 2022–2024. The research applied a quantitative approach using Moderated Regression Analysis (MRA). The sample consisted of 46 banking firms selected through purposive sampling, resulting in 108 observations. Credit risk was measured using the Non-Performing Loan (NPL) ratio, GCG was proxied by the proportion of independent commissioners, and profitability was measured by Return on Assets (ROA). The findings indicate that GCG has a negative and significant effect on credit risk, suggesting that stronger governance practices contribute to lower levels of non-performing loans. Profitability does not directly affect credit risk; however, it strengthens the relationship between GCG and credit risk reduction. These results highlight the importance of effective governance supported by stable profitability in improving bank risk management performance.
Co-Authors Abidah Adelya Ahmad Hanif Setiawan Alexa Joy Valerie Aminah Imro’atus Sholiha Aprilia Saputri Ardillah Putra Artika Ratna Sari Devi Asyifa Putry Fadhilla Athifa Aswa Ramadhani Aulia Putri Dewi Kartika Sari Azzahra Keisha Ramadhani A’isyah Hani Agustin Bintang Yoga Ramadhani Brisani Elmiga Kareri Cantika Sari Siregar Carissa Diastri Nari Ratih Carmelita Endera Christina Auqwinry Sarania Watat Dandy Christian Vieri Dias Permata Ukir Purbo Nata Eky Julia Sabrina Elda Furi Lestari Farichatur Rizkiyah Faza Atika Lestari Felisha Berliana Putri Fifi Dwi Rahmah Septianingrum Firdausi Arrayyan Saputra Geoffrey Cliff Hartono Halil Paino Hanny Nailussyifa Zahara Ishma Nihayatul Mahmudah Kinanti Putri Rosalina Dewi Laili Dhurrotun Nafisa Laura Deswita Arfiandini Lola Putri Kalita Loucha Noveratissahaladifa Putri Made Dudy Satyawan Maylinda Awalin Ma’rifatul Ummah Merlyana Dwinda Yanthi Mila Roifatul Jannah Muhammad Aqil Sirojuddin Muhammad Faris Ghozi Nabila Putri Andriawan Nabilah Khairina Zahro Nadia Alifya Zahra Nazwa Salsa Safira Mayani Ni Nyoman Alit Triani Ni Nyoman Alit Triani Noor Imamah Jayanti Taufiqs Nova Ajika Firmansyah Novita Riyanti Triastuti Nur Kummala Prahasti Parisya Muthi Pasa Puspita Novianti Ningrum Qurrotul Aini Rafael Dian Omega Rameyza Elya Ibnaty Revaline Aurellia Putri Revany Chaila Syam Rifki Aditya Wicaksono ROHMAWATI KUSUMANINGTIAS Safania Anindya Safina Naja Fauzi Selliya Fuji Destari Shafira Sabitah Wanda Tabitha Davu Aurellia Nugroho Tiara Dwi Rizqianti Tiara Salsabila Wa Ode Anagata Talitha Ibrahim Witis Anggraito Yemima Narwastu Krissanti Zahra Nazila Faiza Zamrotus Syukriya Anwar