以透明度为调节变量的良好公司治理机制对 2020 - 2022 年印度尼西亚证券交易所上市公司财务业绩的影响

Fitri Hardianti
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引用次数: 0

摘要

如果公司在财务、人事以及所在国的政治和社会环境等方面都处于稳定状态,那么公司的生产力就会更高。良好的公司治理(GCG)是一种治理理念,通过优先考虑良好的公司治理(GCG),可以实现良好的经济改善。良好的公司并制定治理框架,其中包括要实现的使命、实现使命的规则和明确的准则公约。研究样本采用了目的性抽样技术。公司抽样以研究期间连续提供的年度财务报告数据为标准。研究结果发现,变量 X1 对 Y 没有影响,变量 X1 对 Z 没有影响,变量 X2 通过 Z 间接影响 Y。
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THE INFLUENCE OF GOOD CORPORATE GOVERNANCE MECHANISMS ON FINANCIAL PERFORMANCE WITH TRANSPARENCY AS A MODERATING VARIABLE IN COMPANIES LISTED ON THE INDONESIAN INDONESIA STOCK EXCHANGE IN 2020 – 2022
A company will be more productive if the company is in a stable condition, both in terms of finances, personnel, and the political and social climate of the country where the company lives. Good economic improvement can be realized one way by prioritizing good corporate governance (GCG), which is a governance concept. good company and prepare a governance framework that includes the mission to be achieved, rules and clear conventions for guidelines for achieving the mission. The research sample used Purposive Sampling technique. Company sampling was carried out based on the criteria of annual financial report data available consecutively during the research period. The results of this research found that Variable X1 has no effect on Y, Variable X1 has no effect on Z, Variable X2 indirectly affects Y through Z.
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