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All Journal Maksimum : Media Akuntansi Universitas Muhammadiyah Semarang Jurnal Ekonomi Jurnal Akuntansi dan Ekonomika Indonesian Journal of Economics, Social, and Humanities Jurnal Akuntansi Bisnis Comsep : Jurnal Pengabdian Kepada Masyarakat Jurnal Akuntansi Keuangan dan Bisnis Semanggi: Jurnal Pengabdian kepada Masyarakat JIFA (Journal of Islamic Finance and Accounting)
Ferdy Putra
Universitas Riau
Agriculture, Biological Sciences & Forestry Humanities Chemical Engineering, Chemistry & Bioengineering Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Public Health Social Sciences

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Board of commissioners, ownership structure, firm performance, and COVID-19 Ferdy Putra; Doddy Setiawan
JIFA (Journal of Islamic Finance and Accounting) Vol. 9 No. 1 (2026)
Publisher : Universitas Islam Negeri Raden Mas Said Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22515/jifa.v9i1.14649

Abstract

This study analyzes how board of commissioners characteristics and ownership structure affect firm performance and whether COVID-19 moderates the relationship between board of commissioners characteristics and ownership structure on firm performance in Indonesian manufacturing companies adopting a two-tier system. Using 606 observations of manufacturing company annual reports for 2019-2021, we found that most board of commissioners' characteristics and ownership structure significantly affect firm performance, and COVID-19 moderates this effect negatively, except for board of commissioners member gender, where it positively moderates the relationship. Robustness tests using alternative firm performance measures and endogeneity tests also confirm these results. Overall, the results of this study suggest that companies should be aware that the COVID-19 crisis can change their corporate governance structure. These results also support agency theory and resource dependence theory, which suggest that effective monitoring and resources can improve firm performance. This study provides theoretical implications, especially agency theory and resource dependency theory, and practical implications for companies, investors, and regulators to pay attention to corporate governance, especially during times of crisis such as Covid-19.
Co-Authors Abdurrahman, Rezi Adhitya Agri Putra Adhitya Agri Putra Aysha, Raja Mayang Balqis, Meylannisa Doddy Setiawan Falikhatun Falikhatun, Falikhatun Fatriansyah, Alif Ilham Akbar Fitryan, T.Fahran Hafiz Frimudya, Saski Hardi Hardi Iqsan Bifadli Kurniawan, M. Mubyansa Mayla Khoiriyah Mela, Nanda Fito Putra, Citra Charisma Putra, M. Rizki Herdi Putra, Raja Adri Satriawan Putri, Indah Alisyah Renjani, Reyka Rofika Rofika, Rofika Saputra, M. Fikri Azmi Swastya, Decipta Eka Yani Zulvina Zulbahridar Zulbahridar