“Pengaruh Good Corporate Governance dan Audit Internal terhadap Kinerja Keuangan dengan Ukuran Perusahaan sebagai Variabel Moderasi Pada Perusahaan Properti dan Real Estate Yang Terdaftar di BEI Tahun 2018 – 2022

Triprasetyo, Irawan (2024) “Pengaruh Good Corporate Governance dan Audit Internal terhadap Kinerja Keuangan dengan Ukuran Perusahaan sebagai Variabel Moderasi Pada Perusahaan Properti dan Real Estate Yang Terdaftar di BEI Tahun 2018 – 2022. Undergraduate thesis, UPN "Veteran" Jawa Timur.

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Abstract

This study aims to analyze the influence of good corporate governance and internal audit on financial performance with company size as a moderation variable in property and real estate companies listed on the IDX in 2018-2022. This research was conducted in property and real estate companies because the financial performance of these companies tends to decline in recent years. This study uses a quantitative method. The research population is 85 property and real estate companies listed on the Indonesia Stock Exchange in 2018-2022. This study uses the purposive sampling method, a sample obtained from 40 companies with a total of 200 analysis data. Hypothesis testing using Smart PLS 3.0 software. The results of this study show that good corporate governance and internal audit do not contribute to financial performance. Meanwhile, company size does not have a role in moderating the relationship between good corporate governance and financial performance. In addition, the size of the company also does not contribute to moderating the relationship between internal audit and financial performance. Keywords: Good Corporate Governance, Internal Audit, Company Size, Financial Performance

Item Type: Thesis (Undergraduate)
Contributors:
ContributionContributorsNIDN/NIDKEmail
Thesis advisorPriono, HeroNIDN0011106112UNSPECIFIED
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Faculty of Economic > Departement of Accounting
Depositing User: Irawan Triprasetyo
Date Deposited: 22 Jul 2024 09:36
Last Modified: 22 Jul 2024 09:36
URI: https://repository.upnjatim.ac.id/id/eprint/27130

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