The Effect of Corporate Governance on Performance Modified by the Company Size

DOI

10.2991/assehr.k.200318.021How to use a DOI?

Keywords

corporate governance, performance, company size

Abstract

This study aims to determine the effect of corporate governance on corporate financial performance which is moderated by company size. The population used is companies listed on the Indonesian stock exchange. The sample in this study amounted to 53 companies. The sampling technique uses MRA (moderated regression analysis). The results of this study indicate that (1) board of commissioner variables, audit committee variables, board of directors variables, company size variables affect company performance, (2) board of commissioners with company size as a moderating variable has no influence on company performance, (3) audit committee with company size as a moderating variable influences company performance, (4) variable of directors with company size as a moderating variable has no influence on company performance. For companies, the company should apply good corporate governance, so that company performance can be improved, and consider the size of the company assessed to see how much the company develops form of performance, the audit committee is assessed to see how much the company can be controlled and monitored its financial reporting so that no fraud and directors are assessed to see how much the company can run effectively. The board of commissioners is to function more optimally, not only as a fulfillment of regulations, because good corporate governance can be realized if the control function can run well. for future research it might be with the same theme, but by adding other variables that can strengthen the impact on company value.

Copyright

© 2020, the Authors. Published by Atlantis Press.

Open Access

This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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TY  - CONF
AU  - Syamsudin
AU  - Aflit Nuryulia Praswati
AU  - Febrianur Ibnu Fitroh Sukono Putra
PY  - 2020
DA  - 2020/03/24
TI  - The Effect of Corporate Governance on Performance Modified by the Company Size
BT  - Proceedings of the 2nd International Conference on Education and Social Science Research (ICESRE 2019)
PB  - Atlantis Press
SP  - 115
EP  - 120
SN  - 2352-5398
UR  - https://doi.org/10.2991/assehr.k.200318.021
DO  - 10.2991/assehr.k.200318.021
ID  - 2020
ER  -