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All Journal Jurnal Manajemen International Journal of Economics, Business and Accounting Research (IJEBAR) Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam International Journal of Education, Vocational and Social Science International Journal of Economics, Business and Innovation Research
Alfato Yusnar Kharismasyah
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Agriculture, Biological Sciences & Forestry Civil Engineering, Building, Construction & Architecture Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Social Sciences Other

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ANALISIS DETERMINAN KINERJA KEUANGAN DENGAN PERAN MODERASI DEWAN KOMISARIS INDEPENDEN : STUDI EMPIRIS PADA SEKTOR CONSUMER NON-CYCLICAL DI INDONESIA Lisa Cahya Zaharani; Maulida Nurul Innayah; Wida Purwidianti; Alfato Yusnar Kharismasyah
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 9 No 3 (2025): Edisi September - Desember 2025
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v9i3.6289

Abstract

This research aims to investigate how leverage, firm size, and market value impact financial performance, along with exploring the moderating role of independent commissioners in companies within the non-cyclical consumer sector listed on the Indonesia Stock Exchange. Utilizing a quantitative methodology, the study employs documentation and purposive sampling techniques. The sample comprises 41 companies, with a total of 150 observations spanning from 2020 to 2023. Data were analyzed using Stata version 17 through panel data regression models, specifically Fixed Effect and Random Effect models, chosen based on preliminary tests. The results reveal that independent commissioners positively influence financial performance. Conversely, leverage, firm size, and market value show no significant effect on financial performance. The moderation analysis further demonstrates that independent commissioners enhance the relationship between leverage and financial performance, while they do not moderate the effects of firm size and market value on financial outcomes. These findings underscore the crucial supervisory role of independent commissioners, especially in capital structure management, to improve the financial performance of firms.
Co-Authors Alfalisyado Arini Hidayah Dian Widyaningtyas Dinda Puspa Salsabilla Farah Rizqy Salsabila Fatmah Bagis Fatmah Bagis Fauzi Rifqi Widoyo Hengky Widhiandono, M.Si. S.E. Herni Justiana Astuti Herni Justiana Astuti Lisa Cahya Zaharani Luthfi Zamakhsyari Mastur Mujib Ikhsani Maulida Nurul Innayah Midori Aiko Yano Muhammad Ihza Alfania Muhammad Reza Adzaki Regita Putri Utami Restu Frida Utami Roni Caniago Surya Kusuma Putra Suyoto Topan Chaya Gumelar Totok Haryanto Tri Septin Muji Tri Septin Muji Rahayu Tri Septin Puji Rahayu Wida Purwidianti