Chief Financial Officer Educational Background and Company Performance

نویسندگان

چکیده

Purpose: This study aims to examine the relationship between Chief Financial Officer (CFO) education background and company performance. We identified educational levels, namely bachelor, master, doctorate, certification.Method: uses 1176 sample companies listed on Indonesia Stock Exchange IDX in2014-2017. purposing sampling testing Ordinary Least Square Regression STATA 14.Finding: found that with only a CFO specific of is significantly impact Master’s experience certification show negative while rest are unrelated performance, but bachelor doctoral degree otherwise.Novelty: research contributes empirically development literature. It practically provides consideration for stakeholders pay more attention qualifications CFOs regarding company’s spatial reporting policies.

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ژورنال

عنوان ژورنال: Jurnal Dinamika Akuntansi

سال: 2022

ISSN: ['2085-4277', '2502-6224']

DOI: https://doi.org/10.15294/jda.v14i1.34471