Corporate governance practices and financial performance: The mediating effect of risk management committee at manufacturing firms
This study attempts to examine the effect of the Risk Management Committee on firm performance, and the intervening effect of the Risk Management Committee on the relationship between Corporate Governance, Firm Size, Financial Reporting Risk, and Firm Performance. Using the purposive sampling method...
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| Format: | Article |
| Language: | English |
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Centre of Sociological Research, Szczecin
2017-12-01
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| Series: | Journal of International Studies |
| Subjects: | |
| Online Access: | http://jois.eu/?393,en_corporate-governance-practices-and-financial-performance-the-mediating-effect-of-risk-management-committee-at-manufacturing-firms |
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| _version_ | 1849684436227981312 |
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| author | Edyanus Herman Halim Gita Mustika Ria Nelly Sari Rita Anugerah Zuraidah Mohd-Sanusi |
| author_facet | Edyanus Herman Halim Gita Mustika Ria Nelly Sari Rita Anugerah Zuraidah Mohd-Sanusi |
| author_sort | Edyanus Herman Halim |
| collection | DOAJ |
| description | This study attempts to examine the effect of the Risk Management Committee on firm performance, and the intervening effect of the Risk Management Committee on the relationship between Corporate Governance, Firm Size, Financial Reporting Risk, and Firm Performance. Using the purposive sampling method, 299 firms were selected as the sample. This study used secondary data obtained from the companies’ annual reports, and the data was then analyze using SPSS, version 20.0. The results of this study indicate that the entire research hypothesis is accepted. This study found that the Risk Management Committee affects firm performance, and that Risk Management Committee acts as the intervening variable in the relationship between corporate governance, firm size, and financial reporting risk on firm performance. The existence of RMC would facilitate the company to control better the quality of financial reporting risks. |
| format | Article |
| id | doaj-art-c1b6a67c84574537b583e1e0e86ca943 |
| institution | DOAJ |
| issn | 2071-8330 2306-3483 |
| language | English |
| publishDate | 2017-12-01 |
| publisher | Centre of Sociological Research, Szczecin |
| record_format | Article |
| series | Journal of International Studies |
| spelling | doaj-art-c1b6a67c84574537b583e1e0e86ca9432025-08-20T03:23:27ZengCentre of Sociological Research, SzczecinJournal of International Studies2071-83302306-34832017-12-0110410.14254/2071-8330.2017/10-4/21Corporate governance practices and financial performance: The mediating effect of risk management committee at manufacturing firmsEdyanus Herman Halim0Gita Mustika1Ria Nelly Sari2Rita Anugerah3Zuraidah Mohd-Sanusi4Department of Management, Faculty of Economics, Universitas RiauDepartment of Accounting, Faculty of Economics, Universitas RiauDepartment of Accounting, Faculty of Economics, Universitas RiauDepartment of Accounting, Faculty of Economics, Universitas RiauAccounting Research Institute, Universiti Teknologi MARAThis study attempts to examine the effect of the Risk Management Committee on firm performance, and the intervening effect of the Risk Management Committee on the relationship between Corporate Governance, Firm Size, Financial Reporting Risk, and Firm Performance. Using the purposive sampling method, 299 firms were selected as the sample. This study used secondary data obtained from the companies’ annual reports, and the data was then analyze using SPSS, version 20.0. The results of this study indicate that the entire research hypothesis is accepted. This study found that the Risk Management Committee affects firm performance, and that Risk Management Committee acts as the intervening variable in the relationship between corporate governance, firm size, and financial reporting risk on firm performance. The existence of RMC would facilitate the company to control better the quality of financial reporting risks.http://jois.eu/?393,en_corporate-governance-practices-and-financial-performance-the-mediating-effect-of-risk-management-committee-at-manufacturing-firmscorporate governancefirm sizefinancial reporting riskrisk managementfirm performance |
| spellingShingle | Edyanus Herman Halim Gita Mustika Ria Nelly Sari Rita Anugerah Zuraidah Mohd-Sanusi Corporate governance practices and financial performance: The mediating effect of risk management committee at manufacturing firms Journal of International Studies corporate governance firm size financial reporting risk risk management firm performance |
| title | Corporate governance practices and financial performance: The mediating effect of risk management committee at manufacturing firms |
| title_full | Corporate governance practices and financial performance: The mediating effect of risk management committee at manufacturing firms |
| title_fullStr | Corporate governance practices and financial performance: The mediating effect of risk management committee at manufacturing firms |
| title_full_unstemmed | Corporate governance practices and financial performance: The mediating effect of risk management committee at manufacturing firms |
| title_short | Corporate governance practices and financial performance: The mediating effect of risk management committee at manufacturing firms |
| title_sort | corporate governance practices and financial performance the mediating effect of risk management committee at manufacturing firms |
| topic | corporate governance firm size financial reporting risk risk management firm performance |
| url | http://jois.eu/?393,en_corporate-governance-practices-and-financial-performance-the-mediating-effect-of-risk-management-committee-at-manufacturing-firms |
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