Pengaruh Cash Flow Performance, Audit Quality, Dan Board Size Terhadap Kinerja Keuangan Perusahaan Dengan Variabel Moderasi Board Independece

Authors

  • Atika Zhuliani Universitas Trisakti, Jakarta, Indonesia
  • Sofie Sofie Universitas Trisakti, Jakarta, Indonesia

DOI:

https://doi.org/10.38035/dar.v3i4.3498

Keywords:

Cash Flow Performance, Audit Quality, Board Size, Board Independence, Kinerja Keuangan, Tobin's Q, Fixed Effect Model

Abstract

Tujuan penelitian ini adalah untuk menganalisis pengaruh cash flow performance, audit quality, dan board size terhadap kinerja keuangan perusahaan, dengan variabel moderasi board independence dan ukuran perusahaan (firm size) sebagai variabel kontrol. Kinerja keuangan diproksikan menggunakan Tobin’s Q. Sampel penelitian mencakup 115 perusahaan sektor Healthcare dan Consumer Cylicals yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2020-2024, menghasilkan 575 observasi panel seimbang. Metode estimasi yang digunakan adalah Fixed Effect Model (FEM). Hasil penelitian menunjukkan bahwa cash flow performance dan board size berpengaruh positif dan signifikan terhadap kinerja keuangan perusahaan. Audit quality tidak terbukti berpengaruh secara langsung. Board independence terbukti memperkuat pengaruh audit quality terhadap kinerja keuangan, namun memperlemah pengaruh board size terhadap kinerja keuangan. Ukuran perusahaan berpengaruh negatif dan signifikan sebagai variabel kontrol. Temuan ini memberikan implikasi penting bagi perusahaan dalam merancang mekanisme tata kelola yang efektif untuk mendorong kinerja keuangan yang berkelanjutan.

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Published

2026-07-06

How to Cite

Zhuliani, A., & Sofie, S. (2026). Pengaruh Cash Flow Performance, Audit Quality, Dan Board Size Terhadap Kinerja Keuangan Perusahaan Dengan Variabel Moderasi Board Independece. Dinasti Accounting Review, 3(4), 222–232. https://doi.org/10.38035/dar.v3i4.3498

Issue

Vol. 3 No. 4 (2026): Dinasti Accounting Review (April - June 2026)

Section

Articles

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Copyright (c) 2026 Atika Zhuliani, Sofie Sofie

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