Pengaruh Good Corporate Governance dan Kebijakan Hutang Terhadap Manajemen Laba dengan Kinerja Keuangan sebagai Variabel Moderasi

In this study, financial performance is calculated using ROA, good corporate governance (GCG) is measured using the number of commissioners, debt policy is calculated using DER, and profit management is measured using discretionary accrual (DA). Secondary data was used in this study in the form of financial reports. The targeted sampling method used in the sample survey included 60 companies as a research sample, but the criteria included 18 companies. Multiple regression analysis (MRA) using SPSS version 20 The results showed that GCG has a significant positive effect, debt policy (DER) has a positive effect, financial performance (ROA) has a negative effect, and financial performance, which GCG moderates, has a negative impact on revenue management. Financial performance encoded by DER positively impacts revenue management in insurance companies listed on the Indonesian Stock Exchange (IDX) for the period 2017–2021.