Article Per Year (5 Year)
p-Index From 2021 - 2026
0.23
P-Index
This Author published in this journals
All Journal Taxation and Public Finance
Fakhri Maulidi
Faculty of Economics and Business, YARSI University, Jakarta
Economics, Econometrics & Finance

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
Corporate Governance, Ownership Structure, CSR, and Firm Performance: Empirical Evidence from Indonesian Mining Firms Fakhri Maulidi; Sovi Ismawati Rahayu
Taxation and Public Finance Vol. 3 No. 2 (2026): JUNE 2026
Publisher : Santoso Academy Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58777/tpf.v3i2.462

Abstract

This study examines the influence of the independent board of commissioners, managerial ownership structure, firm size, and corporate social responsibility (CSR) on the performance of mining firms listed on the Indonesia Stock Exchange during 2017–2021. The study is grounded in agency theory, which explains the relationship between principals and agents in achieving effective corporate governance and organizational performance. Previous studies have reported inconsistent findings regarding the effects of governance mechanisms, ownership structure, firm size, and CSR on firm performance, particularly in the mining sector, creating a research gap that motivates this study. Using a quantitative approach, this study employs secondary data obtained from annual reports and financial statements of 14 mining firms selected through purposive sampling. Multiple linear regression analysis was used to examine the relationships among variables. The findings indicate that firm size significantly influences firm performance, whereas the independent board of commissioners, managerial ownership structure, and CSR do not have significant effects. This study contributes to the corporate governance and performance literature by providing empirical evidence from the Indonesian mining sector. The results offer practical implications for management in enhancing asset efficiency, governance quality, and long-term business sustainability.
Co-Authors Sovi Ismawati Rahayu