PERAN KINERJA KEUANGAN SEBAGAI MODERASI DALAM PENGARUH GOOD CORPORATE GOVERNANCE DAN KEBIJAKAN HUTANG TERHADAP MANAJEMEN LABA PERUSAHAAN PERTAMBANGAN DI BEI

Abstract

This research aimed to find out the role of financial performance as the moderating variable in the effect of good
corporate governance (GCG) and debt policy in the profit management conducted by mining companies listed on
the Indonesia Stock Exchange (IDX) in the 2016-2020 period. The financial performance of this research used
ROA, good corporate governance (GCG) measured by GCG index, debt policy measured by DER, and pforit
management measured by discretion accrual (DA). The research data used secondary data in the form of financial
performance. The research collection sample used the purposive sampling method with the number of companies
was 22 companies sample, but 24 companies fulfilled the criteria. Furthermore, the research analysis method used
multiple linear regression (MRA) with the Statistical Package for the School Science (SPSS) program 26 version.
The research result concluded that GCG had a positive effect, financial performance (ROA) had a positive effect,
meanwhile, the financial performance was moderated GCG had a negative effect on the profit management, and
financial performance moderated DER had a positive effect on the profit management at mining companies listed
on the Indonesia Stock Exchange (IDX) in the 2016-2020 period.