GEMA : Jurnal Gentiaras Manajemen dan Akuntansi
Vol 14 No 2 (2022): GEMA: Jurnal Gentiaras Manajemen dan Akuntansi

Tata Kelola, Pengendalian Internal, dan Kinerja Keuangan Perusahaan Manufaktur di Indonesia

Vonny Faustina Koeswanto (Universitas Katolik Widya Mandala Surabaya)
Agnes Utari Widyaningdyah (Universitas Katolik Widya Mandala Surabaya)



Article Info

Publish Date
23 May 2022

Abstract

Good corporate governance can support companies in improving their performance, especially in their financial performance, by assisting in decision making, so it can be said that governance is important for companies. The implementation of good corporate governance can also increase the value of the company and increase investor confidence. Good corporate governance cannot be implemented without good internal control, where internal control supports the implementation of governance so that financial performance can be better. Internal control helps in monitoring so that corporate governance can run well in order to achieve company goals.We investigate the influence of governance on the financial performance of manufacturing companies with the support of internal control. The study was conducted using the annual reports of manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2016-2018. Moderated Regression Analysis (MRA) was using in this study. The results indicate that corporate governance is able to improve the company's financial performance, but has not been able to prove the moderator role of internal control on the influence of corporate governance on the financial performance.

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Journal Info

Abbrev

Gema

Publisher

Subject

Description

Jurnal GEMA memfokuskan diri untuk menerbitkan artikel berkualitas yang merupakan hasil penelitian maupun tinjauan literatur terkait Manajemen dan Akuntansi sehingga dapat memberikan kontribusi kontribusi dan pengaruh positif pada bidang keilmuan Manajemen dan Akuntansi. urnal GEMA memfokuskan diri ...