The Effect of Good Governance on Financial Performance with Risk Management as A Mediation Variable in Banking Companies Listed on The IDX Year 2018 – 2021

Abstract

The purpose of this study was to determine the effect of 1) institutional ownership on risk management, 2) audit quality on risk management; 3) independent commissioner on risk management; 4) institutional ownership of financial performance; 5) audit quality of financial performance; 6) independent commissioners on financial performance; 7) risk management on financial performance; 8) audit quality of financial performance with risk management as a mediating variable; 9) independent commissioners on financial performance with risk management as a mediating variable; 10). independent commissioner on
financial performance with risk management as a mediating variable. The population of this research is all banking companies (commercial banks) operating in Indonesia from 2018-2021, totaling 41 companies. The sampling technique used by researchers in this study was purposive sampling and 34 banks were obtained as samples. The technique used to collect data in this study is
documentation. The data analysis method of this research is descriptive statistics and PLS analysis.