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Kurniawan, Dyas Muhamad (2026) PENGARUH CORPORATE GOVERNANCE TERHADAP KINERJA KEUANGAN DENGAN FIRM SIZE SEBAGAI VARIABEL MODERASI. Sarjana (S1) thesis, Universitas BPD.

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Abstract

This study aims to analyze the influence of the board of directors, audit committee, institutional ownership,
and managerial ownership on financial performance with firm size as a moderating variable. This study
uses a quantitative approach with a sample of 20 food and beverage sector companies listed on the
Indonesia Stock Exchange during the 2020-2024 period. The analytical model used in this study is multiple
linear regression analysis and Moderated Regression Analysis (MRA) using SPSS. The results show that
the board of directors has a positive effect on financial performance, the audit committee's effect on
financial performance could not be tested due to the absence of data variation, institutional ownership has
a negative effect on financial performance, managerial ownership has no effect on financial performance,
firm size moderates (weakens) the effect of the board of directors on financial performance, firm size's
moderating effect on the audit committee could not be tested, firm size moderates (strengthens) the effect
of institutional ownership on financial performance, and firm size does not moderate the effect of
managerial ownership on financial performance.

Item Type: Thesis (Sarjana (S1))
Additional Information: Penelitian ini bertujuan untuk menganalisis pengaruh dewan direksi, komite audit, kepemilikan institusional, dan kepemilikan manajerial terhadap kinerja keuangan dengan firm size sebagai variabel moderasi. Penelitian ini menggunakan pendekatan kuantitatif dengan sampel sebanyak 20 perusahaan sektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia periode 2020-2024. Model analisis yang digunakan dalam penelitian ini menggunakan analisis regresi linear berganda dan Moderated Regression Analysis (MRA) dengan bantuan SPSS. Hasil penelitian menunjukkan bahwa dewan direksi berpengaruh positif terhadap kinerja keuangan, komite audit tidak dapat diuji pengaruhnya terhadap kinerja keuangan karena tidak memiliki variasi data, kepemilikan institusional berpengaruh negatif terhadap kinerja keuangan, kepemilikan manajerial tidak berpengaruh terhadap kinerja keuangan, firm size mampu memoderasi (memperlemah) pengaruh dewan direksi terhadap kinerja keuangan, firm size tidak dapat diuji memoderasi pengaruh komite audit terhadap kinerja keuangan, firm size mampu memoderasi (memperkuat) pengaruh kepemilikan institusional terhadap kinerja keuangan, dan firm size tidak mampu memoderasi pengaruh kepemilikan manajerial terhadap kinerja keuangan.
Uncontrolled Keywords: corporate governane, board of directors, audit committee, institutional ownership, managerial ownership, financial performance, firm size
Subjects: H Social Sciences > HB Economic Theory
H Social Sciences > HD Industries. Land use. Labor
H Social Sciences > HG Finance
Divisions: Faculty of Law, Arts and Social Sciences > School of Management
Depositing User: Wisudawan S1
Date Deposited: 03 Sep 2026 02:06
Last Modified: 03 Sep 2026 02:06
URI: https://eprints.ubpd.ac.id/id/eprint/202

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