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Journal : Influence: International Journal of Science Review

The Effect of Good Corporate Governance, Capital Structure on Financial Performance with Profit Management as Mediation: Case Study in the Health Industry Ratna Indrawati; Fikri Hanif
INFLUENCE: INTERNATIONAL JOURNAL OF SCIENCE REVIEW Vol. 5 No. 1 (2023): INFLUENCE: International Journal of Science Review
Publisher : Global Writing Academica Researching and Publishing

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Abstract

The importance of the health industry in Indonesia as the leader in public health care can be observed in the pandemic scenario, where this sector is at the forefront of pioneering. With the use of profits management, this research attempts to assess the variables affecting the performance of healthcare firms listed on stock exchanges for the years 2018 through 2021. 24 health firms that were listed on the Indonesian stock market between 2018 and 2021 made up the sample for this research. Panel data regression and time series analysis are used to analyze the data. The findings of this research suggest that neither the capital structure nor GCG have any impact on the company's ability to control its profitability. The company's capital structure has an impact on its financial performance; GCG has no such impact. While the company's financial success is impacted by earnings management. It is also anticipated that additional research will include financial ratio variables, such as liquidity ratios like the current ratio, quick ratio, and cash ratio to assess the liquidity of the healthcare sector, in addition to activity ratios like receivables, inventory turnover, and asset turnover, to improve the accuracy of the research findings. In order for investors to utilize the data to make investment choices, health firms need to analyze associated earnings management and financial performance.
Co-Authors Agus Munandar Aida, Mus Alkatiri, Fauzi Ahmad Anastina Tahjoo Andry Andry ANDRY, ANDRY Angela Anjelier Antonius TS Prabowo Aprilita Rina Yanti Eff Asida, Diyah Ayu Aprilia, Citra Caesario Satria Putra, Alfin Castra, Carsiti Nuryadi Christian Elizar Cintya Elvira Purba Cri Sajjana Prajna Wekadigunawan Damayanti, Riastuti Dyah Ayu DARYANTI DARYANTI Desvi Anggrianda Dewi Oktaviani, Dewi Dewi, Nisvi Dian, Wahyu Dian, Wahyuni Edward Dian Suwito Eka Widya Rita P. Endang Ruswanti Endang Ruswanti Endang Ruswanti Feni Endah Trisnawati Fikri Hanif Fitriawati, Rahayu Hardi Pratiwi, Dita Hasyim Hasyim Hasyim Hasyim Hasyim Herey, Peter Herisa Anjani Hosizah Hosizah Imam Santoso Indah Maulina Dewi Indradewa, Rhian Intan Silviana Mustikawati Johanes Johanes, Johanes Kusumapradja, Rokiah Laurensia Brigitta Astinawati lestari, intan ayu Marshella Synthia Mersy Delty Kainama MF. Arrozi Adhikara Muhamad Chudri Wardana Muhammad Fachruddin Arrozi Adhikara Muhammad Ishak Mulyani , Erry Yudhya Mus Aida Nadia Shabrina Amalia Nanda Putra Natsir Nugroho Nofi Erni Nofierni, Nofierni Novadiana, Novadiana Nurhayati Achmad Ratina Nurrohman Hardiansyah Nurrohman, Taupik Palit, Selvyana C. Permatasari, Gilang Peter Herey Pravitasari Pravitasari Pravitasari Prieely, Chyntia Ramadhanil, Ferdy Ratih Pratiwi Rian Adi Pamungkas Rian Adi Pamungkas Riastuti Dyah Ayu Damayanti Riedho Agustian Rina Anindita Rina Mutiara Rosyid, Ainur Rudy Dwi Nyoto, Rudy Dwi Sarantie, Ade Selamat Semerdanta Pusaka Simarmata, Tioma Lusi Septiana Solihah, Maratu Sukmo Hadi Nugroho Sunaryanto, Ketut Susanthy, Adhita Susanti Susanti Susilo Kurniawan Yeo Tahjoo, Anastina Tamon, Oktavian Tantri Yanuar Rahmat Syah Tari Mardiana Thea Tania Triana, Silvi Utami, Luciana Mery Wahyuni Dian Purwati Widjaja, Lily Wijaya, Kalis Satya Yanuar Ramadhan Yoga Satria Widjaya Yudwi Erisha