The Role of ASEAN Corporate Governance Socrecard and Managerial Ownership on Firm Performance in Indonesian Banking Sector

IF 3.8 3区计算机科学 Q2 COMPUTER SCIENCE, INFORMATION SYSTEMS

Proceedings of the Vldb Endowment Pub Date : 2025-08-16 DOI:10.64458/asbnic.v1.39

Khoirina Noor Anindya

引用次数: 0

Abstract

Firms implement corporate governance to reduce agency problems. One measure of corporate governance is the ASEAN Corporate Governance Scorecard (ACGS) which was agreed upon by the ASEAN Capital Market Forum (ACMF). In addition, firms also use managerial ownership to mitigate principal-agent problems. The purpose of this research is to examine the influence of ASEAN Corporate Governance Scorecard (ACGS) and managerial ownership on firm performance. This research uses secondary data from the Indonesian Stock Exchange (IDX), the Asian Development Bank (ADB), and the Indonesian Institute for Corporate Directorship (IICD). The analytical tool used is EViews with Generalized Least Square (GLS) method. The results show that ASEAN Corporate Governance Scorecard (CGS) has a positive effect on firm performance and managerial ownership does not affect the firm performance in Indonesian banking sector.

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东盟公司治理记分卡和管理层持股对印尼银行业企业绩效的作用

企业实施公司治理是为了减少代理问题。公司治理的一个衡量标准是东盟公司治理记分卡（ACGS），该记分卡是由东盟资本市场论坛（ACMF）商定的。此外，企业还利用管理层所有权来缓解委托代理问题。本研究的目的是探讨东盟公司治理记分卡（ACGS）和管理层持股对公司绩效的影响。本研究使用的二手数据来自印尼证券交易所（IDX）、亚洲开发银行（ADB）和印尼企业董事研究所（IICD）。使用的分析工具是具有广义最小二乘（GLS）方法的EViews。研究结果表明，东盟公司治理记分卡（CGS）对印尼银行业的公司绩效有正向影响，管理层持股对印尼银行业的公司绩效没有影响。

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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来源期刊

Proceedings of the Vldb Endowment Computer Science-General Computer Science

CiteScore

7.70

自引率

0.00%

发文量

期刊介绍： The Proceedings of the VLDB (PVLDB) welcomes original research papers on a broad range of research topics related to all aspects of data management, where systems issues play a significant role, such as data management system technology and information management infrastructures, including their very large scale of experimentation, novel architectures, and demanding applications as well as their underpinning theory. The scope of a submission for PVLDB is also described by the subject areas given below. Moreover, the scope of PVLDB is restricted to scientific areas that are covered by the combined expertise on the submission’s topic of the journal’s editorial board. Finally, the submission’s contributions should build on work already published in data management outlets, e.g., PVLDB, VLDBJ, ACM SIGMOD, IEEE ICDE, EDBT, ACM TODS, IEEE TKDE, and go beyond a syntactic citation.