Journal of Applied Business and Technology
Vol. 4 No. 2 (2023): Journal of Applied Business and Technology

Literature Review: Mediation Effects of Debt Maturity on Good Corporate Governance in Enhancing Financial Performance

M. Hasmil Adiya (Institut Bisnis dan Teknologi Pelita Indonesia)
Masyuri Hamidi (Universitas Andalas)
Rida Rahim (Universitas Andalas)
Fajri Adrianto (Universitas Andalas)



Article Info

Publish Date
14 May 2023

Abstract

This study proposes a research model to investigate the mediating effect of debt maturity on the relationship between good corporate governance (GCG) and financial performance. The qualitative approach employed is a systematic literature review (SLR) technique, analyzing 11 articles selected from 142 related ones found on the Google Scholar database within the 2010-2021 research range based on inclusion and exclusion criteria. Debt maturity was found to play a crucial role in shaping the effectiveness of GCG mechanisms in managing financial risks and improving financial performance. The proposed research model has implications for researchers and practitioners, providing a basis for future empirical studies exploring the interplay between GCG, debt maturity, and financial performance. For practitioners, it offers a theoretical framework for developing policies and practices promoting effective GCG and optimal debt maturity structures to enhance financial performance. The findings inform the development of policies and procedures that promote good corporate governance and optimal debt maturity structures, leading to improved financial performance. Additionally, the proposed research model may be applied to other contexts, contributing to a better understanding of the role of debt maturity in the relationship between GCG and financial performance.

Copyrights © 2023






Journal Info

Abbrev

JABT

Publisher

Subject

Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

Description

JABT (Journal of Applied Business and Technology) is a media for exploration and discussion about Business Management and Technological problems arised in the society. It includes scientific articles in the form of research results, theory application, analytical studies, and literature studies on ...