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All Journal Khizanah al-Hikmah : Jurnal Ilmu Perpustakaan, Informasi, dan Kearsipan International Journal of Artificial Intelligence Research JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen
Kurnia, Lusi
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Computer Science & IT Economics, Econometrics & Finance Electrical & Electronics Engineering Library & Information Science

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Trends and Future Research in Corporate Governance: A Bibliometric Analysis (2014-2024) Kurnia, Lusi; Saifi, Muhammad; Damayanti, Cacik Rut
Khizanah al-Hikmah : Jurnal Ilmu Perpustakaan, Informasi, dan Kearsipan Vol 12 No 1 (2024): June
Publisher : Program Studi Ilmu Perpustakaan UIN Alauddin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/kah.v12i1a18

Abstract

This study aims to elucidate current trends in corporate governance literature through a bibliometric analysis of papers published in Scopus from 2014 to 2024, encompassing 577 selected articles. Employing VOSviewer and R Studio, the analysis provides a comprehensive overview of publication trends, thematic evolution, and key contributors across three distinct time periods. The study reveals significant keywords like audit committee, board of directors, and corporate social responsibility, emphasizing the scrutiny of corporate governance mechanisms and codes. Clusters delve into governance management systems, such as board composition and audit quality, offering insights into firm performance and new code exploration. These clusters serve as valuable resources for future research, guiding investigations, and advancing knowledge in corporate governance. Additionally, the thematic evolution of trends over the past decade underscores the dynamic nature of research interests, informing scholars' agendas and contributing to the field's advancement. This study holds significant implications for academia, practitioners, and policymakers in corporate governance.
Corporate governance dynamics: How audit committees and board characteristics influence firm value through audit report lag? Kurnia, Lusi; Saifi, Muhammad; Damayanti, Cacik Rut
JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen Vol. 21 No. 1 (2024): JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen
Publisher : University of Islam Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31106/jema.v21i1.21790

Abstract

This study investigates the impact of corporate governance attributes, particularly the board of directors and audit committee, on the firm value of property and real estate companies in Indonesia. Additionally, this study introduces the novel exploration of audit report lag as a mediating factor in the relationship between corporate governance and firm value. Utilizing a quantitative approach, secondary data were extracted from the financial statements of property and real estate companies. The study employed a purposive sampling technique, resulting in a sample of 26 companies listed on the IDX for 2018-2022. In this study, inferential statistical analysis is conducted using the Partial Least Squares (PLS) based Structural Equation Modeling (SEM) technique. The findings reveal that corporate governance attributes, including the board of directors and audit committee, significantly enhance firm value. Furthermore, audit report lag mediates the effect of the audit committee on firm value but does not mediate the effect of the board of directors. This implies that while the audit committee plays a crucial role in reducing audit report lag, thereby enhancing firm value, the board of directors may influence firm value through different mechanisms not captured by audit report lag.
Strengthening Firm Performance Through Corporate Governance, Intellectual Capital and Financial Policy Saifi, Muhammad; Hidayat, Kadarisman; Setyono, Langgeng; Sandi, Kemal; Kurnia, Lusi; Aina, Asri Nur
International Journal of Artificial Intelligence Research Vol 7, No 1.1 (2023)
Publisher : Universitas Dharma Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29099/ijair.v7i2.1059

Abstract

This study aims to examine the effect of corporate governance, intellectual capital and financial policy on firm performance conducted on 14 pharmaceutical companies listed on the Indonesian stock exchange. The data obtained was processed using warp pls software 7.0. The results of the study indicate that corporate governance has no significant positive effect on financial policy and firm performance. Meanwhile, intellectual capital has a negative and significant effect on financial policy and a significant positive effect on firm performance. Next, financial policy has a significant positive effect on firm performance.
Co-Authors Aina, Asri Nur Damayanti, Cacik Rut Kadarisman Hidayat Langgeng Setyono, Langgeng Muhammad Saifi Sandi, Kemal