The Effect of Corporate Governance on Sharia Corporate Performance in Indonesia
- 10.2991/iac-17.2018.49How to use a DOI?
- Audit Committee; Board of Commissioner; Corporate Governance; Corporate Performance; Tobin’s Q
This research aims to examine the effect of corporate governance on Sharia corporate performance. Corporate governance is measured using the effectiveness of Boards of Commissioners and Audit Committees. We score this effectiveness using the activity, competency, size and independence of the Board of Commissioners and the Audit Committee, while Tobin’s Q is used to measure Sharia corporate performance. The sample for this study is 63 Sharia manufacturing companies listed on the Indonesia Stock Exchange and on the Sharia Stock List released by the Indonesia Financial Services Authority from 2014 to 2015. Using multiple regression, the results show that Board of Commissioners and Audit Committee effectiveness has positive effect on Sharia corporate performance. Based on this result, Sharia companies should increase the effectiveness of their Boards of Commissioners and Audit Committees, as it is used by investors to make investment decisions.
- © 2018, the Authors. Published by Atlantis Press.
- Open Access
- This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).
Cite this article
TY - CONF AU - Roghiebah Jadwa Faradisi AU - Dyah Setyaningrum PY - 2017/08 DA - 2017/08 TI - The Effect of Corporate Governance on Sharia Corporate Performance in Indonesia BT - Proceedings of the 6th International Accounting Conference (IAC 2017) PB - Atlantis Press SP - 273 EP - 277 SN - 2352-5428 UR - https://doi.org/10.2991/iac-17.2018.49 DO - 10.2991/iac-17.2018.49 ID - Faradisi2017/08 ER -