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Dienata, Sherly Putri
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Economics, Econometrics & Finance Education Environmental Science Social Sciences Other

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Corporate Governance, Non-Debt Tax Shield, Asset Structure, and Financial Performance with Growth Opportunity Dienata, Sherly Putri; Maulana, Wahyu
Jurnal Akuntansi dan Keuangan Vol. 14 No. 1 (2026): Jurnal Akuntansi dan Keuangan : Maret 2026
Publisher : Department of Accounting, Faculty of Economics & Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29103/jak.v14i1.24878

Abstract

This study aims to determine the effect of Good Corporate Governance (proxied by the proportion of independent commissioners), Non-Debt Tax Shield, and Asset Structure on Financial Performance, with Growth Opportunity as a mediating variable. The study used secondary data from listed companies and employed the Partial Least Squares (PLS-SEM) method with 50 observations. The results show that Asset Structure is the only variable with a positive and significant effect on Financial Performance, while Good Corporate Governance, Non-Debt Tax Shield, and Growth Opportunity do not. The findings also indicate that Growth Opportunity does not mediate the influence of Good Corporate Governance, Non-Debt Tax Shield, or Asset Structure on Financial Performance. Overall, the study concludes that internal asset composition plays a more dominant role in improving financial performance than governance mechanisms, tax-shield benefits, or growth potential.
Co-Authors Wahyu Maulana, Wahyu