The Role of Mediating the Publication on the Influence of Corporate Governance on Performance

Hermanto, Suwardi Bambang (2019) The Role of Mediating the Publication on the Influence of Corporate Governance on Performance. In: ICBLP 2019, 13-15 February 2019, Sidoarjo, Indonesia.

[thumbnail of PDF]
Preview
Text (PDF)
eai.13-2-2019.2286078.pdf - Published Version

Download (726kB) | Preview

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.

Item Type: Conference or Workshop Item (Paper)
Uncontrolled Keywords: publication corporate governance performance
Subjects: H Social Sciences > H Social Sciences (General)
Depositing User: EAI Editor IV
Date Deposited: 30 Jul 2021 08:59
Last Modified: 30 Jul 2021 08:59
URI: https://eprints.eudl.eu/id/eprint/5509

Actions (login required)

View Item
View Item