The Mediating Role of Board Size and Working Capital Management in Corporate Governance on Firm Performance

نویسندگان

چکیده

Purpose: This study aimed to test the relationship between corporate governance and firm performance, as well mediating role of board size working capital management in relationship. The sample this are manufacturing companies listed on Indonesia Stock Exchange for period 2017-2021. Methodology: panel regression method was used analyse research data. In study, proxied by independent commissioners ownership structure, while performance measured ROA ROE. Meanwhile, variable, number directors average payment period. Findings: results showed that had a significant positive effect While structure also ROA. addition, proven have partial However, not role. Practical Implications: helps understand significance effort achieving good maximize performance. Originality/Value: contributes studies where novelty lies variables

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ژورنال

عنوان ژورنال: Journal of accounting, finance and auditing studies

سال: 2023

ISSN: ['2149-0996']

DOI: https://doi.org/10.32602/jafas.2023.008