公司治理对公司绩效的影响:以印尼证券交易所房地产与建筑类上市公司为例

Agus Pradita, Fitriya Fauzi
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引用次数: 0

摘要

-本研究旨在分析2015-2018年期间印度尼西亚证券交易所房地产、房地产和建筑行业公司治理对公司绩效的影响。使用的研究变量为:委员、独立委员、董事、女性董事、独立董事、审计委员会、提名委员会、薪酬委员会、资产回报率(ROA)和股本回报率(ROE)。研究样本采用有目的的抽样方法,采用21家有季度财务报表的公司,因此有336个观察值。使用的方法是普通最小二乘法(OLS)加反求法。结果表明,只有影响公司绩效的女性董事使用ROA和ROE来衡量,其中薪酬委员会仅影响ROA。可以得出结论,女性董事除了为决策提供多样性外,对风险也具有高度的谨慎性。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
The Impact of Corporate Governance on Firm Performance: A Case Study of Property, Real Estate and Building Construction’s Listed Firm in the Indonesian Stock Exchange
— This study aims to analyze the effect of corporate governance on firm performance in the Property, Real Estate, and Building Construction sectors in the Indonesia Stock Exchange in the 2015-2018 period. The research variables used were commissioners, independent commissioners, directors, women directors, independent directors, audit committees, nomination committees, remuneration committees and Return On Assets (ROA) and Return On Equity (ROE). The research sample was taken using the purposive sampling method using 21 companies with quarterly financial statements so that there were 336 observations. The method used is Ordinary Least Square (OLS) with the backward method. The results showed that only female directors who influenced company performance were measured using ROA and ROE, where the remuneration committee only affected ROA. It can be concluded that, in addition to provide diversity in women's directors for decision making, they also have a high degree of caution for risk.
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