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Good Corporate Governance Mechanisms, Company Size, and Company’s Growth On Company's Financial Performance Kurniati, Endang; Napitupulu, Ilham Hidayah; Simamora, Lovhian; Hidayat, Akmal
Jurnal ASET (Akuntansi Riset) Vol 16, No 1 (2024): JURNAL ASET (AKUNTANSI RISET) JANUARI-JUNI 2024
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jaset.v16i1.61247

Abstract

This study aims to determine the effect of independent commissioners, board of directors, company size, and company growth on the company's financial performance. Financial performance is a description of the company's financial condition in a certain period of time. Financial performance in this study uses the ratio of return on assets. This research uses a purposive sampling technique, the number of samples obtained was 31 companies from 81 property and real estate companies listed on the IDX. Research data was obtained from the company’s financial reports for the 2016-2021 period, and the data was analyzed using multiple linear regression analysis assisted by the SPSS application. The results of this research show that Independent Commissioners, Company Size, and Company Growth affect the company's Financial Performance, while the Board of Directors has does not affect Financial Performance. The greater the proportion of independent commissioners, the higher the supervision, meanwhile the number of the board of directors has no effect on financial performance, this is because a board of directors that is too large cannot function optimally because it will have difficulty coordinating. A decline in financial performance can be caused by enormous asset maintenance costs and a company's large operational scope, a decline or increase in performance seen from the company's profits, where profits increase due to sales growth and lower costs. This research has implications for stakeholder theory and Agency theory, because good corporate governance provides benefits to interested parties in the company. In implementing good corporate governance, a large number of board of directors also has an unfavorable effect because the larger the number of the board of directors has an impact on communication and coordination, as well as the higher the hierarchy of task implementation within the company.
Effective Leadership in a Local Retail Minimarket: a Qualitative Case Study of Thesis Mart Kendari Hidayat, Akmal; Wawo, Andi Basru; Hakim, Abdul
HORIZON: Indonesian Journal of Multidisciplinary Vol. 4 No. 4 (2026): HORIZON: Indonesian Journal of Multidisciplinary
Publisher : Lembaga Intelektual Muda (LIM) Maluku

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54373/hijm.v4i4.7434

Abstract

Leadership in retail organizations must be capable of adapting decision-making, communication, motivation, and supervision to operational dynamics and employee needs. At Thesis Mart Kendari, there is a need to understand how leadership practices are applied in managing operational activities and how these leadership behaviors are perceived by employees. This study aims to analyze effective leadership practices and employee perceptions of leadership behavior, as well as their relationship with performance, motivation, teamwork, service discipline, operational coordination, and the achievement of organizational goals. The study employs a descriptive qualitative case study design. Data were collected through semi-structured interviews, observation, and documentation. Informants were selected purposively and included the owner, the personnel manager, and cashiers. Data were analyzed through stages of reduction, presentation, conclusion drawing, and verification, with validity tested via source and technique triangulation. The results indicate that leadership practices at Thesis Mart Kendari are reasonably effective, characterized by situational decision-making, direct communication, the provision of motivation, leading by example, and operational supervision. These behaviors are linked to performance, motivation, teamwork, service discipline, operational coordination, and the achievement of organizational goals