Al-Buhuts (e-journal)
Vol. 21 No. 1 (2025): Al-Buhuts

Pengaruh Good Corporate Governance Terhadap Profitabilitas dengan Kinerja Keuangan Sebagai Variabel Moderasi

Hajering, Hajering (Unknown)
Nur Wahyuni (Unknown)
Zulkahfi, Zulkahfi (Unknown)



Article Info

Publish Date
30 Jun 2025

Abstract

This study aims to determine the effect of the Good Corporate Governance (GCG) system on profitability with financial performance as a moderating variable in Sri-Kehati index companies listed on the Indonesia Stock Exchange (IDX) for the 2020-2022 period. The sample was determined by saturated sample technique. The samples in this study were 35 companies. This research is quantitative research. The data used is secondary data, namely company financial report data obtained from the annual report of each company website. Data analysis techniques using SmartPLS 4.0 software. The results showed that: Good Corporate Governance variables represented by institutional ownership and independent commissioners have a positive and significant effect on company profitability. And the financial performance variables projected through DER and TATO strengthen the influence of Good Corporate Governance on company profitability. This means that the better GCG is moderated by the ratio of activity and solvency, the company's profitability will increase.

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Journal Info

Abbrev

ab

Publisher

Subject

Economics, Econometrics & Finance

Description

Al-Buhuts (e-Journal) : is a biannual peer-reviewed journal published in June and Desember by Lembaga Penelitian dan Pengabdian kepada Masyarakat (LP2M) Institut Agama Islam Negeri (IAIN) Sultan Amai Gorontalo, Indonesia Print-ISSN 1907-0977, Online-ISSN 2442-823X Al-Buhuts (e-Journal) encompasses ...