Does Social Management Process Matter?

Elok Fitriya (Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Jember, Jember, Indonesia)
Bambang Tjahjadi (Fakutas Ekonomi dan Bisnis, Universitas Airlangga, Surabaya, Indonesia)

Jurnal Reviu Akuntansi dan Keuangan
Vol. 14 No. 1 (2024): Jurnal Reviu Akuntansi dan Keuangan

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.