PENGARUH CORPORATE GOVERNANCE, UKURAN PERUSAHAAN, DAN LEVERAGE TERHADAP KINERJA KEUANGAN DENGAN KUALITAS LABA SEBAGAI VARIABEL MODERASI PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2018-2020

Abstract

This study aims to examine the effect of good corporate governance mechanisms that include the board of Directors, Board of Commissioners, independent commissioners, company size, and leverage on financial performance with the quality of profit as a variable of moderation. This type of research uses quantitative methods. Sampling technique in this study using purposive sampling method based on predetermined criteria obtained as many as 162 sample data from 71 sample companies in manufacturing companies listed on the Indonesia Stock Exchange (IDX) for 3 years in the period 2018-2020. The results of this study showed that the variables of good corporate governance by proxy independent commissioner effect on financial performance, leverage variables have a negative effect on financial performance. While the variables of good corporate governance by proxy board of Directors, Board of Commissioners, and the size of the company has no effect on financial performance. The quality of profit has no effect on the interaction of good corporate governance with the proxy of the board of directors with financial performance, the interaction of good corporate governance with the proxy of the board of Commissioners with financial performance, the interaction of good corporate governance with the Independent Commissioner's proxy with financial performance, the interaction of company size with financial performance, and the interaction of leverage with financial performance.