The Mediating Impact of Value Chain in The Link Between Corporate Governance and SOE?s Performance

被引：0

作者：

Hapsari, Dini Wahjoe ^{[1
,2
]}

Yadiati, Winwin ^{[1
]}

Suharman, Harry ^{[1
]}

Rosdini, Dini ^{[1
]}

机构：

[1] Padjadjaran State Univ, Fac Econ & Business, Bandung, Indonesia

[2] Telkom Univ, Fac Econ & Business, Bandung, Indonesia

来源：

AUSTRALASIAN ACCOUNTING BUSINESS AND FINANCE JOURNAL | 2023年 / 17卷 / 02期

关键词：

corporate governance; value chain; SOE's performance; OWNERSHIP; FIRM;

D O I：

暂无

中图分类号：

F8 [财政、金融];

学科分类号：

0202 ;

摘要：

State-owned enterprises (SOEs) continue to improve their performance. One of the efforts taken by the Ministry of SOEs is to restructure the SOEs into holding companies based on clusters. The formation of each company cluster is carried out in stages. This study examines the effect of corporate governance, on the performance of SOEs with the mediating role of value chain. Corporate governance refers to the results of the corporate governance self-assessment, which is the uniqueness of the CG assessment for SOEs. Value chain analyzes all activities carried out by SOEs. Performance is measured comprehensively by combining financial and non-financial perspectives. Participants were general managers of the accounting and business process division in each state-owned enterprise. There are 138 participants.The results showed that corporate governance directly influenced value chain and SOE's performance, value chain affected SOE's performance. Value chain mediates the effect of corporate governance on SOE's performance.

引用

页码：75 / 85

页数：11

共 50 条

[1] Mediating Effect of Financial Performance on Association Between Good Corporate Governance and Firm Value
Afiani, Rima Khaira
Bernawati, Yustrida
INTERNATIONAL CONFERENCE ON ECONOMICS, EDUCATION, BUSINESS AND ACCOUNTING (3RD ICEEBA), 2019, : 604 - 621
[2] THE LINK BETWEEN CORPORATE GOVERNANCE AND OWERNSHIP TO FIRM PERFORMANCE
Rachmadianti, V. A.
Iswajuni
POLISH JOURNAL OF MANAGEMENT STUDIES, 2020, 22 (02): : 414 - 427
[3] Impact of Regulatory Constraints on Corporate Governance in the Contemporary Russian SOE
Avdasheva, S. B.
ZHURNAL NOVAYA EKONOMICHESKAYA ASSOTSIATSIYA-JOURNAL OF THE NEW ECONOMIC ASSOCIATION, 2013, (04): : 159 - 164
[4] Corporate governance scoring and the link between corporate governance and performance indicators: In search of the Holy Grail
Bradley, N
CORPORATE GOVERNANCE-AN INTERNATIONAL REVIEW, 2004, 12 (01) : 8 - 10
[5] Sustainability in the supply chain, environmental, social and corporate governance performance, and corporate value
Yin, Huairuo
Tang, Yu
Jin, Hao
FINANCE RESEARCH LETTERS, 2025, 77
[6] The Mediating Effect of Corporate Social Responsibility and Corporate Accountability in the Relationship between Corporate Governance and Value-Based Financial Performance of Banks
Apreku-Djan, Paul Kwasi
Ayittah, Samuel Kwabena
Apreku, Isaac Kofi Oppong
Ameyaw, Francis
Opare, Edmund Amponsah
INTERNATIONAL JOURNAL OF BUSINESS, 2023, 28 (02):
[7] Corporate governance in Bangladesh: Link between ownership and financial performance
Al Farooque, Omar
van Zijl, Tony
Dunstan, Keitha
Karim, Akm Waresul
CORPORATE GOVERNANCE-AN INTERNATIONAL REVIEW, 2007, 15 (06) : 1453 - 1468
[8] The mediating role of corporate governance between public governance and logistics performance: International evidence
Uyar, Ali
Fernandes, Valerie
Kuzey, Cemil
TRANSPORT POLICY, 2021, 109 : 37 - 47
[9] The fit between corporate social responsibility and corporate governance: the impact on a firm’s financial performance
Sanja Pekovic
Sebastian Vogt
Review of Managerial Science, 2021, 15 : 1095 - 1125
[10] The fit between corporate social responsibility and corporate governance: the impact on a firm's financial performance
Pekovic, Sanja
Vogt, Sebastian
REVIEW OF MANAGERIAL SCIENCE, 2021, 15 (04) : 1095 - 1125

← 1 2 3 4 5 →