PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP KINERJA KEUANGAN PERUSAHAAN DENGAN MANAJEMEN LABA SEBAGAI

Anna Rahmi Fauziyah, Anggita Langgeng Wijaya, Diyah Santi Hariyani

Abstract


This research is entitled "The Influence of Good Corporate Governance on Company Financial Performance with Profit Management as a Moderating Variable (Study of Mining Companies listed on the Indonesian Stock Exchange (BEI) 2018-2022)". The aim of this research is to empirically test the influence of Good Corporate Governance on Company Financial Performance with Profit Management as a Moderating Variable (Study of Mining Companies listed on the Indonesian Stock Exchange (BEI) 2018-2022). The population in this study was 47 mining companies listed on the Indonesia Stock Exchange (BEI). The sample in this study used a saturated side technique where the entire population in this study was sampled, namely 47 mining companies listed on the Indonesia Stock Exchange (BEI). The method used in this research is a quantitative method obtained from financial reports obtained from the official IDX website, while the analysis tool uses the Partial Least Square (PLS) method using SmartPLS version 3. Data analysis uses Theoretical Model Development and SEM Model, Measurement Model ( Outer Model), Inner Model measurement model, Hypothesis Testing, SEM Model. Based on the research results, it shows that GCG has a significant and positive influence on financial performance. Earnings management does not have a significant influence on financial performance. This means that earnings management cannot significantly improve the company's financial performance. Earnings management moderates the influence of GCG on financial performance.

Keywords: Good Corporate Governance; Profit management; Financial performance


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