Influence Of Corporate Governance Research Articles

The Influence of Corporate Governance on the Disclosure of Sustainability Reports with Profitability as a Moderating Variable

This study aims to examine the influence of corporate governance on sustainability report disclosure, with profitability as a moderating variable. The sample for this study consists of Indonesian companies listed in the ASRRAT rankings for the 2018-2023 period. The sample was selected using the purposive sampling method, resulting in 22 companies with a total of 132 observations. Data were analyzed using moderated regression analysis. The findings of this study indicate that the independent board of commissioners does not affect sustainability report disclosure. The audit committee has a positive influence on sustainability report disclosure. Meanwhile, profitability does not moderate the effect of the independent board of commissioners and the audit committee on sustainability report disclosure.

The Influence of Macroeconomic Fundamentals, Decisions Investment, And Capital on Stock Returns with Risk Profile and Earning as Intervening Variables and Good Corporate Governance as a Variable Moderation (Study of Banking Companies in Indonesia)

This study aims to analyze the influence of macroeconomic indicators, investment decisions, capital, risk profile, earnings, and corporate governance on stock returns in banking companies in Indonesia using the SEM-PLS method. The research results show that macroeconomic indicators (inflation, exchange rate, and interest rate) do not significantly affect stock returns either through risk profile or earnings. But if the macroeconomic variables are tested without mediation variables and directly on stock returns, they have a significant impact.In addition, investment decision indicators (current asset ratio and total asset growth), capital indicators (capital adequacy ratio and debt equity ratio), as well as risk profile indicators (non-performing loan and loan deposit ratio) also do not have a significant impact on stock returns. Similarly, the earning indicators (ROA, ROE, and NIM) and good corporate governance (board of directors and number of commissioners) do not show a significant influence on stock returns. These findings indicate that external factors and other variables are more dominant in influencing stock returns in banking companies in Indonesia.

Corporate Governance, Financial Transparency, Risk Management, and Corporate Reputation: How They Influence Gen Z Investor Confidence

This study investigates the influence of corporate governance, financial transparency, risk management, and corporate reputation on Gen Z investor confidence. Using a sample of 300 Gen Z investors, the research employs multiple regression analysis to assess the relationships between these variables. The findings reveal that all four factors significantly and positively impact investor confidence, with corporate reputation and financial transparency having the strongest influence. The results highlight that Gen Z investors value companies that demonstrate ethical governance, transparent financial practices, strong risk management, and positive reputations. The study offers valuable insights for organizations aiming to attract and retain Gen Z investors, emphasizing the importance of maintaining high standards in governance, transparency, risk management, and corporate image.

The Impact of Presidential Elections on Organizational Leadership in Business Environments

This essay delves into the impact of U.S. presidential elections on organizational leadership within the business sector. By scrutinizing shifts in economic policy, regulatory practices, market expectations, and leadership behavior, this work evaluates how these elections shape the strategic and operational decisions of corporate leaders. The study integrates various theories of leadership and organizational behavior, alongside recent case studies, to demonstrate how different election outcomes influence corporate governance and the broader market landscape. Ultimately, it highlights the intricate relationship between political events and business leadership, offering insights into the adaptive strategies employed by corporate leaders in response to electoral changes.

Firm Value: Corporate Governance, Intellectual Capital, Leverage and Profitability Mediation

This research aims to examine the influence of Good Corporate Governance (GCG), Intellectual Capital (IC), and Leverage on Firm Value, with Profitability as a mediating variable. Employing a quantitative approach and data from 17 property companies listed on the Indonesia Stock Exchange between 2019 and 2023, an analysis was conducted to test the relationships among these variables. The findings indicate that GCG has a significant negative impact on both Profitability and Firm Value. On the other hand, IC does not exhibit a significant impact on either Profitability or Firm Value. Leverage is turn out to have a significant positive impact on Firm Value but does not significantly affect Profitability. Furthermore, Profitability is incapable to serve as mediation the influence of GCG, IC, and Leverage on Firm Value. These findings provide crucial insights for stakeholders in formulating strategic policies to enhance company value, and highlight the need for more effective GCG practices and optimal utilization of IC to support the growth of the property sector in Indonesia.

Analysis of the Influence of Corporate Social Responsibility and Corporate Governance on Financial Performance in Mining Companies Mediated by Green Innovation

Analysis of the Influence of Corporate Social Responsibility and Corporate Governance on Financial Performance in Mining Companies Mediated by Green Innovation

The Effect of Corporate Governance, Profitability, and Working Capital on Carbon Emission Disclosure in Energy Sector Companies

The purpose of this research is to empirically prove the influence of corporate governance, profitability, and working capital on carbon emission disclosure. The population used in this study consists of energy sector companies listed on the Indonesian Stock Exchange from 2020 to 2023. The sampling was conducted using purposive sampling with predetermined criteria, resulting in 139 data points. The results of this study indicate that corporate governance affects carbon emission disclosure. Meanwhile, profitability and working capital don’t affect carbon emission disclosure

How Do the Political Connections and the Corporate Governance Mechanisms Affect the Firm Risk of Chinese Dual-listed Companies?

This research aims to assess the influences of political connections and corporate governance (CG) mechanisms on the firm risk of Chinese dual-listed companies (CDLC). CDLCs are Chinese companies that have core businesses in China and simultaneously list their shares in the Hong Kong and the China A-share markets. One hundred CDLCs are chosen for this research from 2003 to 2019. A binary variable of state control firm attribute (SCFA) is created to proxy the political connections to the Chinese government. The standard deviation of daily stock return and the mean of the natural logarithm of squared daily stock return are the two proxies of firm risk. The regression results show that the SCFA negatively influences the firm risk. Thus, the political connections, proxied by the SCFA, mitigate the firm risk. However, the state ownership’s influence on firm risk is insignificant. The regression results are supportive of our argument that SCFA and state ownership are two distinct concepts. Both the board size and independent director ratio insignificantly influence the firm risk. The CEO duality cannot be concluded to positively influences the firm risk and is not a destabilising factor in CDLCs. Evidence of the legal bonding effect is not observed in this research.

The Influence of Good Corporate Governance on Firm Value with Profitability as an Intervening Variable in LQ45 Companies Listed on The Indonesia Stock Exchange for The Period 2019-2023

The purpose of this study is to obtain empirical evidence of managerial ownership, institutional ownership, audit committee, and independent board of commissioner and profitability as mediation on the LQ45 Companies value. The sampling technique used purposive sampling, the research samples obtained totaled 19 companies with a research period from 2019-2023 so that there were 95 units of analysis. The research design was quantitative descriptive. The analysis technique in this research is path analysis method. The results showed that Institutional ownership has a significant positive effect on ROA, independent board of commissioner and ROA significant effect on firm's value. The implication of this research is that companies must pay attention to that ROA, independent board of commissioner and Institutional ownership and those that can affect profitabilty and value.

Driving Transparency: The Impact of Corporate Governance on Environmental Disclosure

This study aims to examine the effect of Corporate Governance on Environmental Disclosure with Firm Size and Leverage as control variables. This study uses quantitative methods. This study uses secondary data that is quantitative in the form of annual financial reports listed on the Indonesia Stock Exchange (IDX). The object of this study is to identify energy sector companies listed on the IDX between 2020-2022. The data analysis method uses statistical analysis using the Multiple Linear Regression equation. Logistic regression testing. Sample selection is done by purposive sampling. The results of this study show that institutional ownership does not affect environmental disclosure, Independent commissioners have no effect on environmental disclosure, Audit committees do not affect environmental disclosure, Firm size has no effect on environmental disclosure, and Leverage has no effect on environmental disclosure. The managerial implications of the influence of corporate governance on environmental disclosure can be seen as a need for companies to improve the quality of governance to support environmental transparency and accountability. A competent, independent, and diverse board of directors plays an important role in ensuring that environmental policies are not only met as a formality but also become an integral part of the company's strategy.

GOOD CORPORATE GOVERNANCE, GREEN INOVATION AND SUSTAINABILITY PERFOMANCE

This study aims to examine the influence of Good Corporate Governance and Green Innovation on Sustainability Performance. This type of research is quantitative associative. The data used is secondary data obtained from the company's www.idx.co.id and website. The population in this study is companies that are members of the Sri Kehati Index Listed on the IDX for the period of 2019 – 2023. Meanwhile, the sample of this study was determined by the purposive sampling method so that 20 sample companies were obtained. The analysis method used is Panel Data Model Regression analysis. The results of this study show that Good Corporate Governance and Green Innovation have an effect on Sustainability Performance, Good Corporate Governance has an effect on Sustainability Performance and Green Innovation has an effect on Sustainability Performance.

Top Management Dynamics and Audit Quality: A Comprehensive Bibliometric Analysis

This article investigates the connection among Top Management Team (TMT) characteristics and audit quality, focusing on how leadership attributes such as expertise, diversity, tenure, and risk management influence corporate governance and audit outcomes. Given the increasing demands for transparency, accountability, and robust financial reporting, the involvement of TMTs in guaranteeing audit quality has become more critical. We reviewed 255 articles published between 1996 and 2021 to analyze key trends, core publications, and influential themes related to TMT characteristics and audit quality. The study uses bibliometric analysis tools, including co-occurrence networks and thematic maps, to uncover the central themes in the literature. Audit quality, corporate governance, and audit fees emerged as dominant topics, while emerging areas such as board quality and internal audit quality suggest new opportunities for future research. The findings underscore the pivotal role of TMT characteristics in shaping governance practices, demonstrating that strategically shaping TMT composition through board size, diversity, and expertise can significantly enhance audit quality, reduce aggressive earnings management, and improve overall governance frameworks. This research provides practical insights for industries, particularly large enterprises and the banking sector, where audit quality is critical for maintaining financial stability. It also contributes to the academic literature by underscoring the interconnectedness of TMT characteristics and audit quality, offering valuable recommendations for scholars and practitioners. Organizations can optimize leadership structures to ensure stronger governance and reliable financial reporting by understanding how TMT attributes influence audit processes.

The Influence of Good Corporate Governance on Financial Performance of Companies in Indonesia Using a Whistleblowing System

Managers always strive to produce increased profitability by building systems in the company to be efficient and effective. Good corporate governance is formed in companies by increasing the role of supervise independent commission. This research aims to analyze the influence of good corporate governance on financial performance by using the whistleblowing system as a moderating variable. This research uses research samples from companies included in the LQ45. The research results state that good corporate governance with independent commissions positively affects financial performance. This condition can be seen from the increasing role and function of supervisors not affiliated with the company. Second, good corporate governance with an independent commission supported by the whistleblowing system can strengthen the impact of good corporate governance on financial performance. Third, the whistleblowing system established in companies has not been able to play a direct role in improving financial performance because there is still no system established in companies, and there are no government regulations to protect employees who disclose violations. Research provides practical contributions for governments and company managers to form adequate independent commissions because it can produce increased financial performance.

The influence of corporate governance on succession planning and organizational performance in Chinese family firms

PurposeThis study examines the impact of corporate governance on succession planning and organizational performance. Drawing on agency theory, the main purpose of this study is to identify the effect of corporate governance on succession planning by measuring the different characteristics of the board of directors.Design/methodology/approachThis multi-quantitative research used primary and archival data. A total of 281 valid questionnaires were collected from Chinese listed family firms to gauge succession planning. Relevant archival data were obtained to measure board characteristics and organizational performance. All hypotheses were examined through structural equation modeling.FindingsThe outcomes indicate that corporate governance positively influences succession planning and, in turn, boosts superior organizational performance, which uncovers the mediating effect of succession planning on the relationship between corporate governance and organizational performance. Our findings reveal that board independence and education facilitate the development of succession planning, which is crucial in the family business’s life cycle.Originality/valueThe results of this study contribute to management succession, strategic management and leadership research by demonstrating how corporate governance fosters organizational performance through succession planning, thereby expanding the application scenarios of agency theory in family firms. Additionally, the article also enriches our understanding of how family businesses apply sound governance structures to promote organizational strategic decision-making during the succession process.

Pengaruh Corporate Governance dan Intellectual Capital terhadap Nilai Perusahaan

This research aims to examine the influence of corporate governance (board direction, managerial ownership, institutional ownership, and audit committee) and intellectual capital on company value. Company value is measured using Tobin's Q. This research uses secondary data. The sampling technique used was purposive sampling, with a sample of 43 manufacturing companies listed on the Indonesia Stock Exchange in 2020-2022. The analytical method used is multiple regression analysis. Based on regression analysis, the results of this research show that board direction has an insignificant positive effect on company value. Managerial ownership has a significant negative effect on firm value. Institutional ownership has a significant negative effect on firm value. The audit committee has an insignificant negative effect on company value and intellectual capital has an insignificant negative effect on company value.

The Influence of Good Corporate Governance, Maqashid Sharia, and Profitability on Company Value (Empirical Study of Sharia Commercial Banks in Indonesia)

The aim of this research is to find out how investors in Indonesia view Sharia Commercial Banks. This is an important step in the capital investment process because it influences the level of trust and confidence investors have in the company. Investors will have more confidence in banks that adhere to sharia principles, including prohibiting usury and speculative practices, and have an active and transparent sharia supervisory board. Therefore, the importance of Maqashid Syariah, profitability, and good corporate governance to company value cannot be overstated. This approach employs a quantitative plan. As study samples, nine Islamic commercial banks were employed. Sharia Commercial Banks employ the ratio scale as one of their data collection tools. The Chow test, Hausman test, Lagrange multiplier test, Classical Assumption test, t test, F test, and Computed R2 test utilizing EViews 10 software all support the multiple linear regression analysis performed in this study. The study's findings demonstrate that, when taken together, profitability, maqashid sharia, and sound corporate governance significantly and favourably affect a company's worth. The results of the partial test also demonstrate that, whilst the profitability variable has a significant negative influence on company value, the Maqashid Syariah variable has a positive and negligible influence.

The Influences of Corporate Governance on Corporate Social Responsibility and Firm Performance of the Listed Companies in Thailand Sustainability Investment

This study investigates the impact of corporate governance and social responsibility on the financial performance of 149 sustainable stocks listed on the Stock Exchange of Thailand using secondary data from 56-1 reports and employing structural equation modeling (SEM) to assess model fit, the analysis identified several governance factors, such as the proportion of independent directors, board size, and board meeting frequency, as significantly influencing market value. The SEM model demonstrated a strong fit with empirical data (CMIN/df=1.504, CFI=0.990, RMSEA=0.058), with board meeting frequency showing the most significant impact on financial performance at the 0.05 level. The effective corporate governance, particularly in terms of board structure and oversight, is crucial for enhancing the market value of sustainability-focused firms.

Compliance with the Guide of Good Governance Practices and Quality of External Audit: Case of Listed Tunisian Companies in the Stock Exchange

The main objective of this study is to analyze the influence of corporate governance on the quality of external auditing within Tunisian companies listed on the stock exchange. This meticulous analysis aims to elucidate how adherence to the principles outlined in the Good Governance Practices Guide can impact and enhance the quality of external auditing. The results obtained using the System GMM model highlight the Guide’s ability to strengthen governance practices on a national scale, promote transparency, and ensure the proper functioning of businesses. Furthermore, they indicate a persistence of audit quality, suggesting that well-executed audit procedures, effective internal controls, and audit continuity can contribute to better audit quality. On the other hand, this research reveals a negative and significant relationship between indebtedness and the quality of external auditing, explained by financial pressures, transaction complexity, and risks to auditor independence in heavily indebted companies. Additionally, this research investigates the correlation between board composition and audit quality. Institutional and independent directors demonstrate a significant positive impact, attributed to their expertise, independence, and role in accountability and transparency. However, the nature of the activity, whether financial or non-financial, does not seem to influence the quality of external auditing, suggesting that auditors adhere to the same standards regardless of the sector.

The Influence of Corporate Governance and Accounting Conservatism on Tax Aggressiveness in Automotive and Component Sub-Sector Companies

This study aims to obtain empirical evidence regarding the impact of corporate governance, projected through independent commissioners and audit committees, as well as accounting conservatism as independent variables, on tax aggressiveness as the dependent variable in automotive and component subsector companies listed on the Indonesia Stock Exchange (IDX) during the research period from 2018 to 2022. In this study, independent commissioners are measured by the ratio of the number of independent commissioners to the total board of commissioners. The audit committee is measured by the number of current audit committee members in the company. Accounting conservatism is measured by summing operating income with depreciation of fixed assets, then subtracting the net cash flow from operating activities, and dividing by the total assets of the company, with the result then multiplied by -1. Tax aggressiveness is measured by the Effective Tax Rate (ETR), calculated by dividing income tax expense by pre-tax income of the company. The sample size for this study is 11 companies, where the sample data were selected using purposive sampling. The data are analyzed using a multiple linear regression model processed with IBM SPSS Statistics version 23. The results of this study indicate that independent commissioners have a significant negative effect on tax aggressiveness, while the audit committee and accounting conservatism do not have a significant effect on tax aggressiveness.

PENGARUH UKURAN PERUSAHAAN DAN GOOD CORPORATE GOVERNANCE TERHADAP MANAJEMEN LABA

Public financial case involving manipulation of financial reports by PT. Lippo proves that the practice of manipulation has not resolved the problems experienced, due to a lack of supervision from the commissioner, so that the government in Indonesia has made a bailout. This financial manipulation occurs due to weak implementation of corporate governance. The main characteristic of such activities is the lack of self-interested actions on the part of company managers. Small companies carry out more earnings management practices than large companies. This is because small companies tend to want to show the condition of a company that is performing well so that investors invest their capital in the company. Large companies can manage risks related to politics, so large companies tend to increase fiscal profits to increase external funds. The aim of this research is to analyze the influence of company size on earnings management, to analyze the influence of Good Corporate Governance on earnings management, to analyze the influence of company size and Good Corporate Governance on earnings management. The total registered population is 48 mining companies. The results of data processing show that company size and Good Corporate Governance influence earnings management both partially and simultaneously.