Skripsi
PENGARUH FAKTOR INTERNAL GCG TERHADAP KINERJA KEUANGAN PERUSAHAAN DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERASI (STUDI PADA PERUSAHAAN BUMN PERIODE TAHUN 2019-2022)
This research aims to examine the influence of institutional ownership, managerial ownership, board of commissioners, audit committee on company financial performance with company size as a moderating variable in state-owned companies listed on the IDX for the 2019 - 2022 period. Based on the purposive sampling method, a sample of 27 companies was produced with observations. as many as 108 companies with data sources originating from financial reports. The data analysis technique uses multiple linear regression analysis with SPSS 26 program tools. The results of this research show that: institutional ownership has a negative effect, managerial ownership and the audit committee have a positive effect. Company size is able to moderate the relationship between these variables.