价值链在公司治理与国有企业绩效关系中的中介作用

IF 1.6 Q3 BUSINESS, FINANCE

Australasian Accounting Business and Finance Journal Pub Date : 2023-01-01 DOI:10.14453/aabfj.v17i2.06

D. W. Hapsari, Winwin Yadiati, Harry Suharman, Dini Rosdini

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引用次数: 3

摘要

国有企业继续改善经营状况。国有企业部采取的措施之一是将国有企业重组为以集群为基础的控股公司。每个公司集群的形成都是分阶段进行的。本文通过价值链的中介作用，考察了公司治理对国有企业绩效的影响。公司治理是公司治理自我评估的结果，这是国有企业企业治理评估的独特性。价值链分析国有企业开展的所有活动。绩效是通过综合财务和非财务角度来衡量的。参与者是每家国有企业的会计和业务流程部门的总经理。共有138名参与者。结果表明，公司治理直接影响价值链和国有企业绩效，价值链影响国有企业绩效。价值链在公司治理对国有企业绩效的影响中起中介作用。

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The Mediating Impact of Value Chain in The Link Between Corporate Governance and SOE’s Performance

State-owned enterprises (SOEs) continue to improve their performance. One of the efforts taken by the Ministry of SOEs is to restructure the SOEs into holding companies based on clusters. The formation of each company cluster is carried out in stages. This study examines the effect of corporate governance, on the performance of SOEs with the mediating role of value chain. Corporate governance refers to the results of the corporate governance self-assessment, which is the uniqueness of the CG assessment for SOEs. Value chain analyzes all activities carried out by SOEs. Performance is measured comprehensively by combining financial and non-financial perspectives. Participants were general managers of the accounting and business process division in each state-owned enterprise. There are 138 participants. The results showed that corporate governance directly influenced value chain and SOE's performance, value chain affected SOE's performance. Value chain mediates the effect of corporate governance on SOE's performance.

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来源期刊

Australasian Accounting Business and Finance Journal BUSINESS, FINANCE-

CiteScore

3.90

自引率

15.80%

发文量

审稿时长

24 weeks

期刊介绍： The Australasian Accounting, Business and Finance Journal is a double blind peer reviewed academic journal. The main focus of our journal is to encourage research from areas of social and environmental critique, exploration and innovation as well as from more traditional areas of accounting, finance, financial planning and banking research. There are no fees or charges associated with submitting to or publishing in this journal.