Good corporate governance and financial performance: Does leverage matter?

Kholilah, Kholilah ORCID: https://orcid.org/0000-0003-1828-9642 and Solikhah, Ramadhina Nur (2024) Good corporate governance and financial performance: Does leverage matter? Jurnal Akuntansi Terapan dan Bisnis, 4 (1). pp. 59-66. ISSN 2807-243X

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Abstract

This study aims to determine the effect of Good Corporate Governance on Financial Performance with Leverage as a moderating variable. The population used in this study are banking companies listed on the Indonesia Stock Exchange for the 2018-2021 period. The sampling technique used was purposive sampling and obtained as many as 23 banking companies as a sample with 92 observations. The analytical method used is multiple linear regression analysis and MRA. The results of this study partially show that in 2018-2021 the Good Corporate Governance variable did not affect Financial Performance. The results of the study show that in 2018-2021 the Good Corporate Governance variable had significant effect on Financial Performance with Leverage as a moderating variable.

Item Type:	Journal Article
Keywords:	financial performance; good corporate governance; leverage
Subjects:	15 COMMERCE, MANAGEMENT, TOURISM AND SERVICES > 1501 Accounting, Auditing and Accountability > 150103 Financial Accounting 15 COMMERCE, MANAGEMENT, TOURISM AND SERVICES > 1503 Business and Management > 150303 Corporate Governance and Stakeholder Engagement 15 COMMERCE, MANAGEMENT, TOURISM AND SERVICES > 1501 Accounting, Auditing and Accountability
Divisions:	Faculty of Economics > Department of Accounting
Depositing User:	Kholilah Kholilah
Date Deposited:	19 Feb 2025 09:00

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