Gogalim, Tya Thirani Lea
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The Effect of Good Corporate Governance Mechanism on Company Financial Performance with Company Size As a Moderating Variable Gogalim, Tya Thirani Lea; Pujiati, Diyah; Samekto, Agus
JEMBA: Journal of Economics, Management, Business and Accounting Vol. 2 No. 1 (2024): JEMBA: Journal of Economics, Management, Business, and Accounting
Publisher : Lentera Barasaki Publishing House

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54783/jemba.v2i1.36

Abstract

This research aims to examine the influence of good corporate governance mechanism consisting of independent commissioners, institutional ownership, and audit committees on company financial performance which is moderated by company size. This research used 86 companies with a population of manufacturing industry companies in the property and real estate sectors listed on the Indonesia Stock Exchange (IDX) for the 2019-2022 period, with a total sample of 344 financial report data. The data analysis technique used is the multiple linear regression analysis method. The research results show that independent commissioners and audit committees have no effect on financial performance and cannot be moderated by company size. On the other hand, institutional ownership influences the company's financial performance and can be moderated by company size