Organum: Jurnal Saintifik Manajemen dan Akuntansi
Vol 5, No 2 (2022): Organum: Jurnal Saintifik Manajemen dan Akuntansi, December 2022

Ganti atau Pertahankan Tahta: Pergantian Dewan pada Eksposur dan Performa Direksi

Ihramsjah Muhamad Sadikin (Universitas Pembangunan Nasional Veteran Jakarta)
Andi Manggala Putra (Universitas Pembangunan Nasional Veteran Jakarta)
Anita Nopiyanti (Universitas Pembangunan Nasional Veteran Jakarta)



Article Info

Publish Date
31 Dec 2022

Abstract

This study aims to board online exposure, board tenure, and firm performance to change of director in 50 non-financial indexed companies listed on the Indonesia Stock Exchange (IDX) during the 2015-2019 period. This research is quantitative research using secondary data in the form of annual reports and financial reports. This study uses Pooled Least Square (PLS) with panel regression data processed through STATA 16. The results of this study found that exposure had a positive effect on the decision to add library members. The term of office simultaneously has a negative effect on the decision to add and remove members of the board of commissioners and the library. The company's performance has a positive effect on the reduction of commissioners. Online exposure and firm performance correlate with director turnover as a corporate governance control mechanism. This research has an implication to practitioners considering that one determining factor of director turnover is their exposures.

Copyrights © 2022






Journal Info

Abbrev

Organum

Publisher

Subject

Economics, Econometrics & Finance

Description

Organum: Jurnal Saintifik Manajemen dan Akuntansi is published by Fakultas Ekonomi dan Bisnis, Universitas Winaya Mukti. This peer-reviewed journal is designated to publish articles that report the results of research in management and accounting science. ...