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All Journal Jurnal Administrasi Bisnis (JABis) Binus Business Review Jurnal Manajemen Jurdimas (Jurnal Pengabdian Kepada Masyarakat) Royal Jurnal Mantik Jurnal Ilmiah Manajemen Kesatuan Journal of Servite Accounting and Finance Studies Dharma Jnana Gemilang: Jurnal Manajemen dan Akuntansi INCOME: Indonesian Journal of Community Service and Engagement Jurnal Akuntansi, Manajemen dan Perbankan Syariah Journal of Management and Social Sciences Wawasan : Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan Research Horizon MULTIPLE: Journal of Global and Multidisciplinary Jurnal Intelek Dan Cendikiawan Nusantara
Wildan Yudhanto
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Religion Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Transportation Other

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Journal : Research Horizon

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Leverage and GCG Effects on Financial Performance Moderated by Firm Size Yudhanto, Wildan; Sadewo, Satrio Tegar; Giovanni, Axel; Sijabat, Yacobo P.; Ananda, Emmaculata Sac Cid
Research Horizon Vol. 5 No. 4 (2025): Research Horizon - August 2025
Publisher : LifeSciFi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54518/rh.5.4.2025.737

Abstract

This research aims to empirically analyze the influence of leverage and Good Corporate Governance (GCG) on financial performance, with firm size functioning as a moderating variable, specifically within the hospitality industry in a Regency. The hospitality sector is a crucial part of the service industry that needs to be developed to foster new opportunities and enhance performance through competitive advantages. Employing a mixed methods approach, the study utilized purposive sampling to select a total of 117 industry units. Data analysis was conducted using the Moderated Regression Analysis (MRA) method. The results reveal that firm size does not moderate the effect of leverage on financial performance. Nonetheless, the GCG components namely the size of the board of directors, board of commissioners, and institutional ownership demonstrate a significant impact on financial performance when firm size is used as a moderating factor. Based on these findings, it can be concluded that effective implementation of GCG elements, supported by firm size, can strengthen financial performance in the hospitality industry. However, firm size alone is insufficient to influence the relationship between leverage and performance in this sector.  
The Effect of Company Size, Leverage, and GCG on the Financial Performance of the Hospitality Industry Sector Yudhanto, Wildan; Suroso, Agus; Rabiatul Adawiyah, Wiwiek
Research Horizon Vol. 5 No. 6 (2025): Research Horizon - December 2025
Publisher : LifeSciFi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54518/rh.5.6.2025.957

Abstract

The hospitality industry plays a significant role in regional economic development, yet its financial performance is often influenced by various internal factors. This study aims to empirically examine the effect of company size, leverage, and Good Corporate Governance (GCG) on the financial performance of hospitality businesses. Employing a mixed-methods approach, the research collected data through purposive sampling, resulting in a total of 117 industry respondents. Quantitative data were analyzed using multiple linear regression, while qualitative insights were gathered to capture perceptions and experiences of industry practitioners involved in the study. The findings indicate that company size, leverage, and GCG significantly affect financial performance. By integrating quantitative and qualitative methods, this study offers a more comprehensive understanding of the factors shaping financial outcomes. Furthermore, this research contributes new evidence by specifically addressing the role of GCG, company size, and leverage in hospitality-sector firms, providing valuable implications for both scholars and industry stakeholders.
Co-Authors Agus Suroso Aji Ersat Sukandar Alex Johanes Simamora Alifa Aulia Rahman Ananda, Emmaculata Sac Cid Anggi Saktiya Pratiwi Ariska, Temi Atika Atika Aulia Rahma Khusnul Khotimah Axel Giovanni Aziz, Ahmad Abdul Budi Hartono Budi Rahardjo Deni Ramdani, Deni Eka Nur Jannah Fahadha, Rizqa Ula Fani Fitrianti Hanif, Muhammad Nur Hanung Eka Atmaja Herpindo Herpindo herpindo, herpindo Khairul Ikhwan Kharisma Kurniasari, Kenyo Kurnia, Fransiska Lia Asriyani Nur Khasanah M Elfan Kaukab Mareta, Affix Maulana, Muhamad Aji Miftahula Rizqin Nikmatullah Mikael Sihite Muhammad Adi Nugrahatama Muhammad Nur Afiq Novi Sintya Dewi Novinka Permatasari Prasetyo, Andreas Yogi Putra, Rayhan Alfiano Sukaca Rabiatul Adawiyah, Wiwiek Ramdani , Deni Satrio Tegar Sadewo Sijabat, Yacobo P. Singgih, Suwito Sitoresmi, Mumpuni Wahyudiarti Sukandar, Aji Ersat Verawati, Dian Verawati, Dian Marlina Vierda Dwi Aprilia Yacobo P. Sijabat Yacobo P. Sijabat Yeni Lestari Simbolon