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All Journal Kinerja Jurnal Dinamika Pengabdian (JDP) Jurnal ASET (Akuntansi Riset) JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Community Development Journal: Jurnal Pengabdian Masyarakat Journal of Multidisciplinary Inquiry in Science, Technology and Educational Research Jurnal Akuntansi
Maria Natalia, Maria
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Humanities Computer Science & IT Economics, Econometrics & Finance Education Health Professions Public Health Social Sciences Other

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Journal : Jurnal Akuntansi

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Corporate Governance and Firm Performance During the COVID-19 Pandemic: Evidence from Indonesia Natalia, Maria; SeTin, SeTin; Witanto, Revaldo Farrel
Jurnal Akuntansi Vol. 16 No. 1 (2024): Vol 16 No 1 (2024)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v16i1.7465

Abstract

Abstract Purpose - This study intends to see how corporate governance impacted firm performance during the COVID-19 pandemic across firms registered on the Indonesia Stock Exchange, except the financial industry. Design/methodology/approach - The period of this study is 2020, where the COVID-19 pandemic occurred. This research refers to research conducted by Khatib & Nour (2021). Their research found that board size has a significant positive impact on firm performance, while board meetings and audit committee meetings have a significant negative effect on firm performance. Findings - This study distinguishes itself from earlier studies by using the ASEAN CG Scorecard as a measurement criteria for corporate governance practices, which is still rarely employed in studies with similar topics. The results showed that corporate governance had an impact on firm performance during the COVID-19 pandemic in 279 firms registered on the Indonesia Stock Exchange. This study is consistent with Sami et al. (2011), Guney et al. (2020), and Khatib & Nour (2021). Research limitations/implications - This study only examines the impact of corporate governance on firm performance during the COVID-19 pandemic while before the pandemic was not examined so that the results cannot be compared. Keywords: ASEAN CG Scorecard, Board Size, Company Performance, and Corporate Governance, COVID-19  
Co-Authors Aurora Angela da Silva, Yustina Olivia Elfrida Ratnawati Fabianus, Carol Cornelius Fernando Horong, Gabriel Gergustin, Pollonia Al Godi, Thadeus Wilfridus Brian Hasianna, Winda Riama Joni Joni Joni, . Karles, Albertus Kumanireng, Kristina N. Kumanireng, Lusia K. K. Lali Laru, Oktavianus Dje Leonardo, Afandi Lisa, Imelda Meiliu, Helen Monalisa, Yani Naga, Johan D. B. P Noni, Maria Pranata, Ilham Prayogo, Enny SETIN, SETIN Sinta Setiana Tan Kwang En Witanto, Revaldo Farrel Woda, Yanter Wilve Baly Yuliana Gunawan Yunita Christy