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All Journal Journal Research of Social Science, Economics, and Management
Erma Setiawati
Faculty of Economics and Business, Universitas Muhammadiyah Surakarta (UMS), Indonesia
Environmental Science

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The Effect of Good Corporate Governance (GCG) on Financial Performance with Company Size as a Moderating Variable Wiwit Indah Lestari Ningsih; Erma Setiawati; Rina Trisnawati
Journal Research of Social Science, Economics, and Management Vol. 3 No. 04 (2023): Journal Research of Social Science, Economics, and Management
Publisher : Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/jrssem.v3i04.570

Abstract

Purpose: This research aims to analyze the effect of insider share ownership, board size, independent board of commissioners, audit committee on financial performance with Company Size as a moderating variable. Insider share ownership, board size, independent board of commissioners and audit committee are proxies for Good Corporate Governance (GCG). Methodology: The Indonesia Stock Exchange (IDX) website provides access to secondary data used in this study. Information about businesses listed on the IDX is included in this data. Purposive sampling was used to choose the sample, which implies the researcher purposefully chose businesses that matched the study's criteria. Eviews 9 software was used for data analysis. Results: The study's conclusions provide the following details: The size of the board of commissioners (Board Size), the number of directors on the board of directors (Board Size), and the existence of an independent board of commissioners (Independent Board of Commissioners) have little impact on the company's financial success. The size of the board of directors (Board Size) has a significant impact on the financial performance of the company. This may be proof that management and decision-making within the corporation are impacted by the size of the board of directors. The size of the organization modifies the relationship between the audit committee and financial performance. As a result, the size of the audit committee determines how much it influences financial performance. 
The Role of Corporate Governance in Moderating the Influence of Corporate Social Responsibility Disclosure, Investment Risk and Firm performance in Manufacturing Companies Listed on the Indonesian Stock Exchange 2018-2022 Baety Nur Rohmah; Erma Setiawati; Rina Trisnawati
Journal Research of Social Science, Economics, and Management Vol. 3 No. 5 (2023): Journal Research of Social Science, Economics, and Management
Publisher : Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/jrssem.v3i5.591

Abstract

Purpose: This study aims to analyze the impact of Corporate Social Responsibility Disclosure (CSRD) and investment risk on firm performance with CEO integrity, ownership concentration, and independent board as moderating variables. CEO integrity, concentrated ownership, and an independent board of directors are hallmarks of Good Corporate Governance (GCG). Methodology: This study uses manufacturing companies listed on the Indonesia Stock Exchange during the period 2018-2022. The total sample for this study included 107 dates. Purposive sampling technique was used for the sampling method and SPSS 24 software was used for data processing in this study. Results: The results of in this research show that CSR disclosure does not have a significant impact on firm performance. Investment risk has a positive and significant impact on a company's performance. CEO integrity does not moderate the effect of his CSR disclosure on firm performance, but ownership concentration and independent board of directors moderate the effect of her CSR disclosure on firm performance. Although CEO and independent board integrity do not moderate the effect of investment risk on firm performance, ownership concentration does moderate the effect of investment risk on firm performance. Applications/Originality/Value: Even if an organization makes CSR disclosures, it does not directly impact its financial performance. Companies must understand and carefully manage investment risk to maintain and improve performance. Additionally, this study shows how ownership concentration and independent boards moderate the impact of CSR disclosure, it shows that highlighting the importance of corporate structure in optimizing corporate sustainability impact.
Co-Authors Baety Nur Rohmah Rina Trisnawati Wiwit Indah Lestari Ningsih