Corporate Governance Practices and Financial Performance : the Mediating Effect of Risk Management Committee at Manufacturing Firms

• Autorzy: Edyanus Herman Halim , Gita Mustika , Ria Nelly Sari , Rita Anugerah , Zuraidah Mohd-Sanusi
• Języki publikacji: EN

Abstrakty

EN

This study attempts to examine the effect of the Risk Management Committee on firm performance, and the intervening effect of the Risk Management Committee on the relationship between Corporate Governance, Firm Size, Financial Reporting Risk, and Firm Performance. Using the purposive sampling method, 299 firms were selected as the sample. This study used secondary data obtained from the companies' annual reports, and the data was then analyze using SPSS, version 20.0. The results of this study indicate that the entire research hypothesis is accepted. This study found that the Risk Management Committee affects firm performance, and that Risk Management Committee acts as the intervening variable in the relationship between corporate governance, firm size, and financial reporting risk on firm performance. The existence of RMC would facilitate the company to control better the quality of financial reporting risks. (original abstract)

Słowa kluczowe

EN

Corporate governance; Financial reporting; Risk management

PL

Ład korporacyjny; Sprawozdawczość finansowa; Zarządzanie ryzykiem

• Czasopismo: Journal of International Studies
• Rocznik: 2017
• Tom: 10
• Numer: nr 4
• Strony: 272--289

Twórcy

autor

Edyanus Herman Halim

• Universitas Riau, Indonesia

autor

Gita Mustika

• Universitas Riau, Indonesia

autor

Ria Nelly Sari

• Universitas Riau, Indonesia

autor

Rita Anugerah

• Universitas Riau, Indonesia

autor

Zuraidah Mohd-Sanusi

• Universiti Teknologi MARA, Malaysia

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Identyfikatory

DOI

10.14254/2071-8330.2017/10-4/21