Pengaruh Good Corporate Governance terhadap Kinerja Keuangan Perusahaan dengan Manajemen Laba sebagai Variabel Moderating pada Perusahaan Sub Sektor Konstruksi dan Bangunan yang Terdaftar di Bursa Efek Indonesia Periode 2013-2021

Abstract

The research delves into the effects of Good Corporate Governance (GCG) on company’s financial performance at the companies in construction and building sub-sector listed on BEI (Indonesia Stock Exchange) and to examine earnings management as a moderating variable for the correlation between GCG and company’s financial performance. The research employs quantitative approach with secondary data. The sample comprises 10 companies in construction and building sub-sector listed on BEI. The samples are taken by using purposive sampling technique. The data are analyzed by using multiple linear regression analysis and residual test for moderating variable, performed by E-views 10 software program. The result of the research shows that managerial ownership and institutional ownership have significant effects while the number of board of commissioners and audit committee members do not have any significant effects on company’s financial performance. Earnings management is not able to moderate the effects of GCG on the company’s financial performance.