Jurnal Multidisiplin Madani (MUDIMA)
Vol. 2 No. 7 (2022): July 2022

Pengaruh Peran Pemediasi Manajemen Laba dalam Hubungan antara Ukuran Perusahaan terhadap Kinerja Perusahaan dengan Mekanisme Corporate Governance sebagai Variabel Pemoderasi

Reza Fahlevi Lubis (Universitas Nasional)

Article Info

Publish Date
31 Jul 2022

Abstract

This study aims to analyze and obtain empirical evidence regarding the influence of the Mediating Role of Earnings Management in the Relationship between Firm Size and Firm Performance with Corporate Governance Mechanisms as Moderating Variables. The sample in this study was BUMN based on purposive sampling in the 2016-2019 period. The research method used is descriptive quantitative method. The analytical technique used in this research is regression analysis using the WarpPLS 8.0 program. The results of the study indicate that the size of the company does not have a significant effect. Earnings Management can mediate the relationship between company size and company performance and The The Corporate Governance mechanism can be a moderator.

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Journal Info
Jurnal Multidisiplin Madani (MUDIMA)
Website

Abbrev

mudima

Publisher

PT FORMOSA CENDEKIA GLOBAL

Subject

Civil Engineering, Building, Construction & Architecture Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Industrial & Manufacturing Engineering Social Sciences

Description

Journal Description Jurnal Multidisiplin Madani (MUDIMA) adalah adalah jurnal multidisiplin yang diterbitkan oleh Formosa Publisher. Jurnal Multidisiplin Madani (MUDIMA) terbit setiap bulan (monthly). Jurnal Multidisiplin Madani (MUDIMA)merupakan jurnal peer review, open access, dan ilmiah yang ...