PENGARUH MEKANISME GOOD CORPORATE GOVERNANCE TERHADAP KINERJA KEUANGAN DENGAN MANAJEMEN RISIKO SEBAGAI VARIABEL MODERASI

Abstract

The purpose of this research are to analysis what are risk management strengthen relationship
between independent commissioner and audit committee to financial performance. Dependen
variable is financial performance, independen variables are independent commissioner and audit
committee, while the moderation variable is risk management. The samples are 96 period of
Nasional Private Banking Company are listed in Indonesia stock exchange in the period 2012-
2016. Analysis technique used Moderated Regression Analysis (MRA) with software SPSS 20.
The result of the study indicates that risk management not moderated variable wich strengthen
relationship between independent commissioner to financial performance while risk management
is moderated variable wich strengthen relationship between audit commitee to financial
performance.