董事会特征和公司规模对公司价值和财务绩效的影响

Q3 Pharmacology, Toxicology and Pharmaceutics

Accounting Pub Date : 2023-01-01 DOI:10.5267/j.ac.2023.6.002

S. Riyadi, D. Arif, Abdul Halik, Kurnia Dwi Ariestya

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引用次数: 0

摘要

本研究旨在观察董事会特征、公司规模对公司价值和财务绩效对印尼证券交易所完成并购的公司的影响。这项研究是用来研究财务业绩的，特别是在公司合并后的7年(2013-2020年)。该研究仪器通过测试预先确定的假设来使用定量分析数据。研究还发现，并不是所有的变量在进行合并时都会显著影响公司的公司价值和财务业绩。主要发现:并购公司的董事会特征越优秀，公司的财务绩效并没有得到改善;这是由于董事会制定的规则阻碍了大量不当的决策行为。

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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The effects of board characteristics and firm size on firm value and financial performance

This research was conducted to see the influence of board characteristics, the firm size on firm value, and financial performance on companies with completed mergers and acquisitions on the Indonesian stock exchange. This study was used to look at financial performance, specifically in 7 years after the company made a merger from 2013-2020. This research instrument uses quantitative analysis data by testing predetermined hypotheses. The study also found that not all variables significantly impact the company's firm value and financial performance when conducting mergers. The main finding is that the more excellent board characteristic of the merger company will result in no improvement in the company's financial performance; this is due to a large number of improper decision-making actions because the rules issued by the board hinders it.

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来源期刊

Accounting Pharmacology, Toxicology and Pharmaceutics-Pharmaceutical Science

自引率

0.00%

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审稿时长

20 weeks