Research Article
The Role of Mediating the Publication on the Influence of Corporate Governance on Performance
@INPROCEEDINGS{10.4108/eai.13-2-2019.2286078, author={Suwardi Bambang Hermanto}, title={The Role of Mediating the Publication on the Influence of Corporate Governance on Performance}, proceedings={Proceedings of the 1st International Conference on Business, Law And Pedagogy, ICBLP 2019, 13-15 February 2019, Sidoarjo, Indonesia}, publisher={EAI}, proceedings_a={ICBLP}, year={2019}, month={10}, keywords={publication corporate governance performance}, doi={10.4108/eai.13-2-2019.2286078} }- Suwardi Bambang Hermanto
Year: 2019
The Role of Mediating the Publication on the Influence of Corporate Governance on Performance
ICBLP
EAI
DOI: 10.4108/eai.13-2-2019.2286078
Abstract
The aim of the study was to analyze the mediating role of the financial report published on the effect of corporate governance on the performance of Indonesian public companies. The corporate governance proxy consists of ownership, independence of directors and commissioners, meetings of directors and audit committees, as well as the number of commissioners and audit committees. The research samples of 775 annual reports 2013-2014 were chosen proportionally strata, from nine industry groups. The results of multiple regression analysis found that directors and independent commissioners, as well as the frequency of audit committee meetings, had a significant effect on performance. Whereas ownership, meetings of directors and audit committees, and the number of commissioners and audit committees have a significant effect on publications. Publication of financial statements significantly as a mediation of the effect of corporate governance on performance.