Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Vol. 4 No. Spesial Issue 3 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan

KINERJA PERUSAHAAN: PENGARUH IT GOVERNANCE DAN KARAKTERISTIK DEWAN DI ERA REVOLUSI INDUSTRI 4.0

Anita (Unknown)
Francesca, Cindy (Unknown)



Article Info

Publish Date
28 Jan 2022

Abstract

This research is conducted to analyze the effect of information technology (IT) governance and board characteristics on firm performance. This research uses IT governance, size of the board of directors, independent directors, proportion of female directors, remuneration of the board of directors, and foreign directors as independent variables with firm performance as measured by return on assets (ROA) and return on equity (ROE) as the dependent variable. This research uses a sample of 461 companies listed on the Indonesia Stock Exchange in 2016-2020 according to predetermined criteria. Panel data regression is used as a data analysis method in this research. This research shows that IT governance has a significant negative effect on firm performance (ROA), independent directors have a significant positive effect on firm performance (ROA), and foreign directors have a significant negative effect on company performance (ROE). However, size of the board of directors, proportion of female directors, and remuneration of the board of directors have no significant effect on firm performance (ROA and ROE).

Copyrights © 2022






Journal Info

Abbrev

fairvalue

Publisher

Subject

Economics, Econometrics & Finance

Description

The Aim of this Fair Value : jurnal Ilmiah Akuntansi dan Keuangan is the media for scientific studies resulting from research, thoughts and critical-analysis studies on accounting, financial, Cooperative and SMEs issues in Indonesia and southeast asia especially and also in the world. The intended ...