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All Journal Jurnal Bisnis dan Ekonomi Measurement : Jurnal Akuntansi Jurnal Akuntansi AkMen JURNAL ILMIAH YUME : Journal of Management Jurnal Sistem Informasi, Manajemen, dan Akuntansi (SIMAK) Jurnal Riset Akuntansi Aksioma JEMMA | Journal of Economic, Management and Accounting Jurnal Buana Akuntansi Jurnal Ilmiah Akuntansi Peradaban Jurnal Ekonomika dan Bisnis Accounting Accountability and Organization System (AAOS) Journal Akuntansi'45 Jurnal Pengabdian Masyarakat dan Riset Pendidikan Jurnal Ekonomika dan Bisnis IECON: International Economics and Business Conference
Anthony Holly
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Mathematics Social Sciences Other

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Journal : IECON: International Economics and Business Conference

 1 
Corporate Governance and Investment Efficiency: The Mediating Effect of Earnings Quality Robert Jao; Fransiskus Randa; Anthony Holly; William Jose Sutadji
IECON: International Economics and Business Conference Vol. 1 No. 2 (2023): International Conference on Economics and Business (IECON-1)
Publisher : www.amertainstitute.com

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65246/2rs2z638

Abstract

The purpose of this research was to investigate the effect of corporate governance on earnings quality, corporate governance and earnings quality on investment efficiency, and also the effect of corporate governance on investment efficiency mediated by earnings quality. The theory used in this research is agency theory. Population used is the whole manufacture company listed in Indonesia Stock Exchange period 2018-2020. This study uses secondary data which are financial statement and annual report that published by IDX and official company’s website. Sampling method used is purposive sampling method and obtained 42 companies for 3 years. The analytical method used is path analysis and hypothesis mediation analysed by using sobel test. The result of analysis shows that corporate governance has a positive and significant effect on earnings quality. Earnings quality have positive and significant effect on investment efficiency, corporate governance has a positive but not significant effect on investment efficiency. This research also shows that earnings quality plays a role in mediating the effect of corporate governance on investment efficiency which is fully mediation.
The Mediating Role of Risk Management in the Relationship Between Independent Commissioners, Audit Committee, and Firm Value Ana Mardiana; Suwandy; Anthony Holly; Gafrilla Jeconia Antou
IECON: International Economics and Business Conference Vol. 3 No. 2 (2025): International Conference on Economics and Business (IECON-3)
Publisher : www.amertainstitute.com

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65246/dqdswa98

Abstract

The aim of this research is to examine the mediating role of risk management on the relationship between independent commissioners and audit committees on firm value. This study uses agency  theory and stakeholder theory to explain the relationship between variables. This research uses a purposive sampling method in selecting samples. The data source in this research is the annual reports of non-financial companies listed on the Indonesia Stock Exchange (BEI) for the period 2020 to 2024. The total sample that meets the criteria is 155 non-financial companies. The data collection method used is the observation method. The results of this research show that independent commissioners have a positive and insignificant influence on risk management. The audit committee has a positive and significant influence on risk management. Risk management has a positive and insignificant influence on firm value. Independent commissioners have a positive and significant influence on firm value. The audit committee has a negative and insignificant influence on firm value. Risk management does not mediate the influence of independent commissioners on firm value. Risk management does not mediate the influence of the audit committee on firm value.
Co-Authors Ana Mardiana Ana Mardiana Anita Holly Cherry Cendana Cristiani Djurnaidi Exel Chandra Florencia Irene Purwanto Fransiskus Eduardus Daromes Fransiskus Randa Gafrilla Jeconia Antou Gracia E. Lauren Imelda The Lasty Agustuty Leonardo Gohari Liviana Tansil Lukman Mardiana, Ana Marselinus Asri Olyvia Prameswari Paulus Tangke Paulus Tangke Reynaldi Fansurya Riza Praditha Robert Jao Surya Dharmawan Tungka Suwandi Ng Suwandy Teri William Jose Sutadji