PERAN KEPEMILIKAN MANAJERIAL PEMODERASI KOMPOSISI DEWAN DIREKSI DAN DEWAN KOMISARIS INDEPENDEN TERHADAP KINERJA KEUANGAN

Abstract

Purpose― This study aims to examine and the role of managerial ownership moderating the composition of the Board of Directors and the Independent Managerial Board on financial performance in pharmaceutical sub-sector manufacturing companies for the period 2018-2022.

Method— The method used in this research is a quantitative method which is a method based on the philosophy of positivism, to research a certain population or sample, data collection uses research instruments, data analysis is quantitative/statistical.

Finding— The findings explain the results of this study are the Composition of the Board of Directors proxied (KDD) has a positive and significant effect on financial performance, the Independent Managerial Board proxied (DKI) has a negative and significant effect..

Implikasi— The results of this study can provide information and input to companies so that they can prepare financial reports that have high conservatism and can be trusted by financial report users.

Originality—The novelty of this research lies in the role of managerial ownership in moderating the composition of the board of directors and board of independent commissioners on financial performance in property and real estate companies listed on the indonesia stock exchange (bei) for the 2018-2022 period.