Title: The Moderating Role of Good Corporate Governance on the Influence of Innovation on Company Financial Performance
Author: Widia Rizqu Nurhayati
Affiliations : Masters Program in Accounting, Faculty of Economics and Business, Universitas Airlangga , Surabaya, Indonesia
Publisher: Universitas Airlangga
Abstract
This research aims to identify and analyze the role of good corporate governance on the influence of innovation: products and processes on company financial performance. The variables used are product innovation, process innovation, company financial performance, and good corporate governance. The population used in this research was 616 manufacturing companies listed on the Indonesia Stock Exchange (BEI) in the 2013-2017 period. The sampling technique was carried out using a purposive sampling method, resulting in 86 research samples. Examination of the role of good corporate governance on the influence of innovation: products and processes on company financial performance was carried out using multiple linear regression analysis assisted by SPSS 20.0 software. Based on the results of multiple linear analysis tests with a significance level of 5%, the results of this study conclude that: (1) the role of good corporate governance is able to strengthen the influence of product innovation on the company's financial performance (2) the role of good corporate governance is not able to strengthen the influence of process innovation on financial performance company.
Keywords: Product Innovation, Process Innovation, Financial Performance, Good Corporate Governance.
Sources: http://repository.unair.ac.id/97204/
