Pengaruh governance, risk and compliance (GRC) dan karakteristik perusahaan terhadap financial performance dengan moderasi IT investment di era digitalisasi
P Penelitian bertujuan mengetahui bagaimana pengaruh Governance, Risk and Compliance (GRC) dan karakteristik perusahaan yang diproksikan pada firm size, leverage dan sales growth terhadap financial performance perusahaan, serta mengetahui pengaruhnya apabila dimoderasi dengan IT investment di era digitalisasi pada perusahaan sektor industri barang konsumsi yang terdaftar di BEI tahun 2019-2022. Untuk mencapai tujuan tersebut, penelitian dilakukan dengan menggunakan metode kuantitatif dan metode regresi linear berganda, serta menggunakan teknik purposive sampling untuk pengambilan sampel. Sampel data yang digunakan pada penelitian ini sebanyak 86 sampel yang terbebas dari data outlier. Berdasarkan hasil evaluasi ditemukan bahwa GRC tidak berpengaruh terhadap financial performance. Leverage berpengaruh negatif terhadap financial performance. Sementara firm size dan sales growth berpengaruh positif terhadap financial performance. Kemudian ditemukan jika IT investment tidak berpengaruh dalam memperkuat pengaruh GRC, firm size dan sales growth terhadap financial performance, namun IT investment dapat mengurangi pengaruh negatif leverage terhadap financial performance perusahaan.
T The research aims to determine how Governance, Risk, and Compliance (GRC) and company characteristics proxied by firm size, leverage, and sales growth, impact the financial performance of companies. It also aims to understand the moderating effect of IT investment in the digitalization era on these relationships for companies in the consumer goods industry sector listed on the Indonesia Stock Exchange (IDX) from 2019 to 2022. To achieve these objectives, the study employs quantitative methods and multiple linear regression analysis, using purposive sampling techniques for sample selection. The data sample used in this research consists of 86 samples that are free from outliers. Based on the evaluation results, it was found that GRC does not affect financial performance. Leverage negatively affects financial performance, while firm size and sales growth positively affect financial performance. Additionally, it was found that IT investment does not strengthen the effect of GRC, firm size, and sales growth on financial performance; however, IT investment can mitigate the negative impact of leverage on the financial performance of companies.