Article Per Year (5 Year)
p-Index From 2020 - 2025
0.23
P-Index
This Author published in this journals
All Journal Parsimonia: Jurnal Akuntansi, Manajemen dan Bisnis
Carolina, Sienny Jesica
Unknown Affiliation
Humanities Economics, Econometrics & Finance Education Social Sciences

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
Pengaruh Governance, Risk, and Compliance, dan Intellectual Capital terhadap Kinerja Perusahaan dengan Leverage sebagai Pemoderasi Carolina, Sienny Jesica; Stephanus, Daniel Sugama; Pratama, Bagas Brian
Parsimonia - Jurnal Ekonomi dan Bisnis Vol 12 No 2 (2025): Parsimonia: Jurnal Akuntansi, Manajemen dan Bisnis
Publisher : Ma Chung Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33479/parsimonia.v12i2.1033

Abstract

Financial performance is one of the factors that can show how well a company achieves its goals. Governance, Risk, Compliance (GRC) serves as a new assessment tool to measure a company's financial performance because recently, companies are expected not only to focus on their profits but also on their business environment. The implementation of GRC and IC cannot be separated from the activities of achieving the company's financial performance. The addition of value added to employees will help the implementation of effective governance, risk management, and compliance functions, which is one of the solutions for organizations in both the public and private sectors. This research is quantitative research that uses resource-based theory. The sample used in this research is companies that won the Top GRC Award from 2019 to 2022, both listed and unlisted on the Indonesia Stock Exchange. The independent variables used include governance, risk, compliance, and intellectual capital. The moderating variable used is leverage. The control variable used is company size. The results show that GRC has a significant effect on financial performance, while intellectual capital does not have a significant effect on financial performance. Leverage can only moderate the relationship between GRC and financial performance, and leverage cannot moderate the relationship between IC and financial performance.
Co-Authors Daniel Sugama Stephanus Pratama, Bagas Brian