Journal of International Conference Proceedings
Vol 5, No 3 (2022): 2022 BICAB International Conference Proceeding

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

Yie Ke Feliana (Universitas Surabaya)
Ella Rahayu (Universitas Surabaya)



Article Info

Publish Date
29 Sep 2022

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 BEI 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.

Copyrights © 2022






Journal Info

Abbrev

JICP

Publisher

Subject

Humanities Decision Sciences, Operations Research & Management Electrical & Electronics Engineering Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media

Description

JICP is proceedings series that aims to publish proceedings from conferences, in the fields of economics, business, and management research. All proceedings in this website are open access, which means the published articles are permanently free to read, download, copy, and distribute. The online ...