The Time Horizon of Corporate Governance Effect on Firm Performance and the Role of Corporate Secretary: A Study of Indonesia Listed Financial Firms

Rahayu, Ella and Feliana, Yie Ke (2022) The Time Horizon of Corporate Governance Effect on Firm Performance and the Role of Corporate Secretary: A Study of Indonesia Listed Financial Firms. Jurnal Keuangan dan Perbankan, 26 (4). pp. 917-936. ISSN 1410-8089 (Print), 2443-2687 (Online)

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Abstract

Corporate governance is still an important issue today because poor governance can be the cause of business failure. Therefore, good governance is needed to maintain business sustainability. This study aims to examine and analyze the effect of corporate governance, namely the board of commissioners, audit committee and risk monitoring committee on the company's current and long-term performance. In addition, corporate secretary is added as a variable that moderates the influence of the board of commissioners on firm performance. The object of research are financial firms listed on the IDX in 2017-2020. This study found that a qualified corporate secretary can positively moderate the proportion of independent commissioners on the company's current and long-term performance. Audit committee qualifications have a significant positive effect on current and long-term performance. The meeting of the risk monitoring committee has no effect on the firm's performance for the current year but has a significant positive effect on the firm's long-term performance. Considering these results, this study suggests that companies should implement good governance today because it has an impact on firm performance in the future.

Item Type:	Article
Uncontrolled Keywords:	Corporate Governance; Corporate Secretary; Firm Performance
Subjects:	H Social Sciences > HF Commerce > HF5601 Accounting
Divisions:	Faculty of Business and Economic > Department of Accounting
Depositing User:	Yie Ke Feliana 3193
Date Deposited:	30 Sep 2022 04:32
Last Modified:	09 Feb 2023 07:55
URI:	http://repository.ubaya.ac.id/id/eprint/42647

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