KnE Social Sciences

ISSN: 2518-668X

The latest conference proceedings on humanities, arts and social sciences.

Does Corporate Governance Matter?

Published date: Jul 31 2024

Journal Title: KnE Social Sciences

Issue title: The 3rd International Conference on Business, Economics, and Sustainability Science (BESS 2023)

Pages: 337–357

DOI: 10.18502/kss.v9i21.16727

Authors:

Dabella Yuniadabellayunia@students.undip.ac.idDepartment of Accounting, Faculty of Economics and Business, Universitas Diponegoro

Siti Mutmainah Department of Accounting, Faculty of Economics and Business, Universitas Diponegoro

Abstract:

This study examines the influence of corporate governance on performance. Corporate governance is measured using the corporate governance index developed by Schweizer et al. (2019). Research data were obtained from the documentation of the Indonesia Stock Exchange (www.idx.co.id). The data were tested using multiple linear regression analysis. The results of the regression analysis document showed significant evidence of the influence between corporate governance index, board age, ownership concentration, and performance. The findings of this research contribute to corporate management in improving and maintaining corporate governance. Furthermore, this research can also be used by regulators as a consideration in designing and implementing guidelines for corporate governance mechanisms. The results of this research can also be used by investors as a consideration in investing in companies with good corporate governance.

Keywords: board age, corporate governance, ownership concentration, performance

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