Pengaruh Struktur Modal, Ukuran Perusahaan, dan Efisiensi terhadap Kinerja Keuangan dengan Good Corporate Governance sebagai Variabel Moderasi

Abstract

This study was conducted with the aim of testing the effect of capital structure, company size, efficiency on financial performance with good corporate governance of plastic and packaging sub-sector companies listed on the Indonesia Stock Exchange in 2019-2022. Capital Structure is measured using Debt Equity Ratio (DER), Company Size is measured using LnTotal Assets, Efficiency is measured using Operating Expenses and Operating Income (BOPO). The type of quantitative research data. The data analysis method uses multiple regression mode analysis and MRA using Eviews 13. The results of this study indicate that 1) Capital structure has an effect on financial performance; 2) Company size does not affect financial performance; 3) Efficiency affects financial performance; 4) Good Corporate Governance is able to moderate the effect of capital structure on financial performance; 5) Good Corporate Governance is unable to moderate the effect of company size on financial performance; 6) Good Corporate Governance is unable to moderate the effect of efficiency on financial performance.