Pengaruh Good Corporate Governance Terhadap Kinerja Keuangan Dengan Ukuran Perusahaan Sebagai Variabel Moderasi: Studi Kasus Pada Perusahaan Sektor Perbankan Yang Terdaftar Di BEI Tahun 2021-2024

Nilda Tartilla (Institut Bisnis dan Informatika Kesatuan)
Iis Wahyuni (Institut Bisnis dan Informatika Kesatuan)
Mita Alfauziah (Institut Bisnis dan Informatika Kesatuan)

Jurnal Aplikasi Bisnis Kesatuan
Vol. 6 No. 2 (2026): JABKES Edisi Agustus 2026

This study aims to analyze the effect of managerial ownership, audit committee, and institutional ownership on financial performance with firm size as a moderating variable in banking sector companies listed on the Indonesia Stock Exchange during 2021–2024. This study employs a quantitative approach using secondary data obtained from annual reports. The sampling technique used is purposive sampling. Data were analyzed using panel data regression and Moderated Regression Analysis (MRA).The results indicate that managerial ownership has no significant effect on financial performance. Audit committee and institutional ownership have a positive and significant effect on financial performance. Firm size is unable to moderate the relationship between managerial ownership and audit committee on financial performance, but it can moderate the relationship between institutional ownership and financial performance. These findings suggest that Good Corporate Governance mechanisms and firm characteristics play an important role in improving financial performance. Keywords: Managerial Ownership, Audit Committee, Institutional Ownership, Firm Size, Financial Performance.