Pengaruh Karakteristik Dewan Direksi, Karakteristik Komite Audit, dan Manajemen Risiko Terhadap Kinerja Perusahaan

Angelina Putri Faradea, S. Suwarno
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Abstract

This study aims to examine the effect of the characteristics of the board of directors, the characteristics of the audit committee, and risk management on firm performance. The dependent variable in this study is the firm performance as measured using Tobin's Q. The independent variables in this study are CEO tenure, CEO duality, size of the board of directors, frequency of board of directors meetings, independent board of directors, gender diversity of the board of directors, size of audit committee, frequency of audit committee meetings, independent audit committee, and risk management. The control variables in this study are firm size, leverage, and profitability. The population in this study consists of mining sector companies listed on the IDX. Samples were taken for the years 2017-2021 and collected by purposive sampling method. The total sample of this research is 11 companies. The test was carried out using a partial least square (PLS) approach using WarpPLS 8.0 software. The results of the analysis show that the CEO tenure and the frequency of board of directors meetings have a negative and significant effect on firm performance. The audit committee size and audit committee meeting frequency variables have a positive and significant impact on firm performance. Meanwhile, the CEO duality, the size of the board of directors, the independent board of directors, the gender diversity of the board of directors, the independent audit committee, and risk management have no effect on the firm performance.
董事会特征、审计委员会特征和风险管理对公司绩效的影响
本研究旨在探讨董事会特征、审计委员会特征和风险管理对公司绩效的影响。本研究的因变量是使用托宾q衡量的公司绩效。本研究的自变量是CEO任期、CEO二元性、董事会规模、董事会会议频率、独立董事会、董事会性别多样性、审计委员会规模、审计委员会会议频率、独立审计委员会和风险管理。本研究的控制变量为企业规模、杠杆率和盈利能力。本研究的对象包括在IDX上市的矿业公司。样本为2017-2021年,采用目的抽样法采集。本研究的样本总数为11家公司。使用WarpPLS 8.0软件,采用偏最小二乘(PLS)方法进行测试。分析结果表明,CEO任期和董事会会议频率对公司绩效有显著的负向影响。审计委员会规模和审计委员会会议频率变量对企业绩效有显著的正向影响。同时,CEO的二元性、董事会规模、独立董事会、董事会性别多样性、独立审计委员会和风险管理对公司绩效没有影响。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
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