Article Per Year (5 Year)
p-Index From 2021 - 2026
0.23
P-Index
This Author published in this journals
All Journal International Journal of Social Science and Business
I G.A.M Asri Dwija Putri
Universitas Udayana, Jimbaran, Indonesia
Social Sciences

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

Found 1 Documents
Search

 1 
The Influences of Director’s Remuneration, Earnings Management and Ownership Structure on Company Performance: Before and During the Covid-19 Pandemic Komang Ayusta Devi Savitri; I G.A.M Asri Dwija Putri
International Journal of Social Science and Business Vol. 7 No. 3 (2023): August
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/ijssb.v7i3.56732

Abstract

Company performance is a measure of company management's achievement in utilizing company’s financial resources. Besides showing the effectiveness of asset management, good performance reflects stable profitability.  Covid-19 pandemic has decreased the revenues gained by companies of various sectors, resulting in lower company performance. To maintain their sustainability, some internal policies were implemented, by taking into account some factors that can affect company performance which include remuneration of directors, earnings management, managerial ownership, and institutional ownership. Eight transportation companies listed on the Indonesia Stock Exchange for the 2018-2021 period were purposively selected as samples based on the predetermined criteria. 32 observations were performed to investigate the influences of director’s remuneration, earnings management, managerial ownership and institutional ownership on company performance. After that, the gaps in company performance before and during the Covid-19 pandemic were also analyzed. The results showed that director’s remuneration negatively affected the company performance. Furthermore, earnings management and managerial ownership have a positive effect on company performance, and institutional ownership has no effect on company performance.
Co-Authors Komang Ayusta Devi Savitri