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Author

Imam Ghozali

2 papers indexed here

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Open access Oct 2026

THE EFFECT OF CAPITAL STRUCTURE ON FIRM PERFORMANCE WITH CORPORATE GOVERNANCE AS A MODERATING VARIABLE: EVIDENCE FROM CGPI-LISTED COMPANIES IN INDONESIA

This study examines the effect of capital structure on firm performance and the moderating role of corporate governance. Firm performance is proxied by Return on Equity (ROE) and Tobin’s Q, while capital structure is measured using the Debt to Equity Ratio (DER). Corporate governance is represented by the Corporate Gov...

Rosita Asa Pertiwi, Imam Ghozali · 0 citations
Open access Sep 2026

The Effect of Sustainability Reporting on Firm Value with Institutional Ownership as a Moderating Variable: Evidence from Consumer Non-Cyclicals Companies Listed on the Indonesia Stock Exchange (2019-2023)

Environmental, social, and economic disclosures represent a critical form of corporate transparency in communicating sustainability-related information that may heavily influence investors’ assessments of firm value in contemporary capital markets. This study aims to comprehensively examine the direct effect of sustain...

M. Luthfi, Raden Roro Karlina Aprilia Kusumadewi, Imam Ghozali · 0 citations

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