PENGARUH PENERAPAN PRINSIP GOOD CORPORATE GOVERNANCE TERHADAP KINERJA KEUANGAN DENGAN PERTUMBUHAN PENJUALAN SEBAGAI VARIABEL INTERVENING PADA PERUSAHAAN SUB SEKTOR INDUSTRI KIMIA DI BURSA EFEK INDONESIA

This study aims to determine the effect of the application of good corporate governance
principles on financial performance with sales growth as an intervening variable in
chemical industry sub-sector companies on the Indonesian stock exchange. The sample
used in this study amounted to 60 which were obtained from 12 chemical sub-sector
companies for 5 years (2018-2022). The sampling technique is to use purposive
sampling. The analysis used is descriptive analysis with hypothesis testing using
classical and path assumption models through SPSS software. This study uses
secondary data, namely the annual report of money published through the website
www.idx.co.id and through the company's official website. The results showed that
Good Corporate Governance has a negative and significant effect on Financial
Performance. Good corporate governance on financial performance through sales
growth rate obtained negative and insignificant results.