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All Journal Jurnal Reviu Akuntansi dan Keuangan
Elok Fitriya
Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Jember, Jember, Indonesia
Economics, Econometrics & Finance

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Does Social Management Process Matter? Elok Fitriya; Bambang Tjahjadi
Jurnal Reviu Akuntansi dan Keuangan Vol. 14 No. 1 (2024): Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jrak.v14i1.29628

Abstract

Purpose: The aim of this research is to find out whether social environment is a mediating variable in the influence of the main director's structure on management performance.  Methodology/approach: The method used in this research is a qualitative research method sourced from secondary data collected by researchers through OSIRIS data from 709 companies whose shares are publicly traded on the Indonesia Stock Exchange. Findings: The findings show that the influence of the composition of the board of directors on company performance varies greatly among social environments. Practical Implications: This research adds to research references on the influence of governance on performance which is moderated by the company's social environment. Originality/value: the novelty in this research is adding a new variable, namely the social environment as a mediating variable.  
Co-Authors Bambang Tjahjadi