公司治理机制对管理层绩效的影响,其管理理念为温和型变量

Mohamad Yusuf Nofrianto, Nurna Azizah, Darman Usman
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引用次数: 0

摘要

本研究旨在探讨公司治理机制变量、董事会承诺伦理与公司绩效之间的因果关系。公司治理是通过观察专员和审计委员会的有效性来衡量的,董事会的道德承诺是用0到4分来衡量的,公司业绩是用资产回报率(ROA)和股本回报率(ROE)来衡量的。本研究发现,公司治理对资产收益率(ROA)衡量的公司绩效有影响,而公司治理对资产收益率(ROE)衡量的公司绩效没有影响。董事会的道德承诺无法强化公司治理与以ROA或ROE衡量的公司绩效之间的关系。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
PENGARUH MEKANISME TATA KELOLA PERUSAHAAN TERHADAP KINERJA PERUSAHAAN DENGAN ETIKA KOMITMEN DIREKSI SEBAGAI VARIABEL MODERASI
This study aims to examine the causal relationship between corporate governance mechanism variables, board of directors commitment ethics, and company performance. Corporate governance is measured by looking at the effectiveness of commissioners and audit committees, ethical commitment of the board of directors is measured score of 0 to 4 and company performance is measured by return on assets (ROA) and return on equity (ROE). This study found that corporate governance have an influence on company performance as measured using return on assets (ROA), while corporate governance have no influence on company performance as measured using return on assets (ROE). The ethical commitment of the board of directors is unable to strengthen the relationship between corporate governance and company performance as measured by ROA or ROE.
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