Good Corporate Governance and Internal Audit on Financial Performance with Firm Size as a Moderating Variable in Financial Sector Companies on the Indonesia Stock Exchange, 2020-2023

This study aims to analyze the effect of Good Corporate Governance (GCG) and Internal Audit on financial performance, with Firm Size as a moderating variable, in financial sector companies listed on the Indonesia Stock Exchange for the 2020-2023 period. The research adopts a quantitative approach using secondary data, analyzed through Smart PLS 3. The results indicate that the Good Corporate Governance (GCG) variable has a significant effect on financial performance, and Internal Audit also significantly impacts financial performance. However, Firm Size does not influence financial performance. Additionally, the findings reveal that Firm Size does not moderate the relationship between Good Corporate Governance (GCG) and financial performance, nor between Internal Audit and financial performance. This study concludes that Good Corporate Governance (GCG) and Internal Audit individually affect financial performance, but Firm Size does not play a moderating role in these relationships.