scholarly journals Sustainability Reporting: The Moderating Role of Audit Committee on Financial Performance

Akuntabilitas ◽  
2020 ◽  
Vol 13 (2) ◽  
pp. 137-150
Author(s):  
Dewi Ari Ani ◽  
Diannita Kusumaningrum ◽  
Arda Raditya Tantra
Keyword(s):  
Financial Performance ◽  
Firm Size ◽  
Audit Committee ◽  
Sustainability Reporting ◽  
Public Companies ◽  
Factors Affecting ◽  
Financial Factors ◽  
The Relationship ◽  
Moderating Role

Sustainability reporting is a tool for companies to communicate the efforts and results they make in managing themselves based on their environment, social and economy. This study examines financial factors affecting the level of sustainability reporting disclosure moderated by audit committee activity. The samples used were go-public companies listed in SRI-KEHATI index in 2019, and the ones participated in the Sustainability Award organized by NCSR in 2019 and published the 2018 sustainability reporting. The results confirm that firm size does not affect the level of sustainability reporting disclosure, while both liquidity and profitability variable affect. The frequency of audit committee meetings fails to moderate the relationship between firm size and the level of sustainability reporting disclosure, but is able to moderate both of the relationships between liquidity and profitability with the level of sustainability reporting disclosure. This result is expected to provide benefits for academics in developing researches on sustainability reporting

scholarly journals Sharia Governance and Sustainability Reporting: The Mediating Role of Financial Performance

2020 ◽  
Vol 4 (2) ◽  
pp. 218
Author(s):  
Falikhatun Falikhatun ◽  
Salamah Wahyuni ◽  
Afifah Oki Nilasakti ◽  
Milanda Ainun Niswah
Keyword(s):  
Financial Performance ◽  
Significant Influence ◽  
Commercial Banks ◽  
Audit Committee ◽  
Supervisory Board ◽  
Sustainability Reporting ◽  
Regulatory Agencies ◽  
Mediating Role ◽  
The Relationship

Using a sample of registered Sharia Commercial Banks (BUS) in Indonesia during 2014-2017, we examine the effect of Sharia Governance on Sustainability Reporting with financial performance as a mediating variable. Our results support the idea that sharia governance (sharia supervisory board, independent commissioner, board of director's meeting and audit committee) has significant influence on the sustainability reporting. Further analysis indicates the mediating role of financial performance in the relationship between sharia governance and sustainability reporting. Our results suggest that it is essential for regulatory agencies to enhance the supervision role of independent commissioners.

Risk management and firm performance: the moderating role of supplier integration

2018 ◽  
Vol 118 (7) ◽  
pp. 1327-1344 ◽  
Author(s):  
Yongyi Shou ◽  
Wenjin Hu ◽  
Mingu Kang ◽  
Ying Li ◽  
Young Won Park
Keyword(s):  
Risk Management ◽  
Financial Performance ◽  
Operational Efficiency ◽  
Operational Performance ◽  
Content Type ◽  
Supplier Integration ◽  
Performance Effects ◽  
The Relationship ◽  
Moderating Role

PurposeThe purpose of this paper is to scrutinize the performance effects of supply chain risk management (SCRM). Besides financial performance, two aspects of operational performance are examined: operational efficiency and flexibility. Moreover, the authors explore the moderating role of supplier integration in the relationship between SCRM and operational performance.Design/methodology/approachA survey-based methodology was adopted. Based on the data from an international survey, this study applied the structural equation modeling and latent moderated structural equations approach to test the hypotheses.FindingsThe results indicate that SCRM positively influences both operational efficiency and flexibility, and has an indirect effect on financial performance. In addition, supplier integration enhances the impact of SCRM on operational flexibility, but does not moderate the relationship between SCRM and operational efficiency.Originality/valueThis study extends the existing literature by providing a comprehensive analysis of the performance effects of SCRM. It also provides managerial insights on both risk management and supplier integration.

scholarly journals The Effect of Audit Committee Characteristics on Audit Quality: The Moderating Role of Internal Audit Function

2020 ◽  
Vol 3 (2) ◽  
Author(s):  
Josephine Kuan Pei See ◽  
Anwar Allah Pitchay ◽  
Yuvaraj Ganesan ◽  
Hasnah Haron ◽  
Ratih Hendayani
Keyword(s):  
Structural Equation ◽  
Audit Committee ◽  
Audit Quality ◽  
Internal Audit ◽  
Secondary Data ◽  
Listed Companies ◽  
Internal Audit Function ◽  
The Relationship ◽  
Moderating Role

The purposes of study are to examine the effect of audit committee characteristics namely gender, frequency of meetings, independence member in audit committee and audit committee size on audit quality and the moderating role of internal audit function in the relationship between audit committee characteristics and audit quality. The objective is to contribute to the new evidence on the role of audit committee characteristics plays towards the audit quality with internal audit function as moderator. This research applied a quantitative approach and secondary data as the main source of information for analysis. Stratified random sampling techniques are being used in this study. Further, the structural equation modelling (SEM) approach via SmartPLS was utilized to achieve the research purpose by evaluating the data collected from 250 public listed companies in Malaysia. The results reveal that only three of the audit committee characteristics, namely presence of female members in the audit committee, frequency of meetings and independence of directors, are positively influencing the audit quality for listed companies in Malaysia. Surprisingly, this study also found that internal audit function did not play the moderating effect in the relationship between audit committee characteristics and audit quality. The findings will facilitate researchers and scholars to enhance the understanding of audit committee characteristics particularly the gender, frequency of AC meetings and independence members in the audit committee played in improving overall audit quality. The companies’ stakeholders like professional accountancy body and governments may use the outcomes from this research study to improve existing rules and government regulations and code of conducts of its members to improve the quality of their works. This study contributes to the relatively new discussion on the effect of audit committee characteristics on audit quality by adding internal audit function as a moderator in Malaysia. The outcome from this study may assist the companies’ stakeholders like professional accountancy body and governments in determining improved methods to enhance audit committee characteristics in improving audit quality.

scholarly journals The Relationship Between CEO Duality and Business Firms’ Performance: The Moderating Role of Firm Size and Corporate Social Responsibility

2021 ◽  
Vol 12 ◽  
Author(s):  
Riaqa Mubeen ◽  
Dongping Han ◽  
Jaffar Abbas ◽  
Susana Álvarez-Otero ◽  
Muhammad Safdar Sial
Keyword(s):  
Corporate Social Responsibility ◽  
Firm Performance ◽  
Firm Size ◽  
Moderating Effects ◽  
Ceo Duality ◽  
Chinese Business ◽  
Corporate Social ◽  
The Relationship ◽  
Moderating Role

This study focuses on exploring the relationship between chief executive officer (CEO) duality and firm performance. We focus on how the size and corporate social responsibility (CSR) of firms moderate this relationship. In terms of size, business organizations are of two types: small and large firms. This study uses datasets of listed Chinese business firms included in the China Stock Market and Accounting Research database. It employs a generalized method of moment’s technique to explore the connection between CEO duality and the performance of Chinese business firms through double mediation effects. Our empirical analysis showed that CEO duality has a significant negative relationship with firm performance. We also explored the moderating effects of firm size (small and large) and CSR practices on the relationship between CEO duality and improved performance of Chinese firms. Large firms and CSR practices showed significant and positive moderating effects on the relationship between CEO duality and firm performance. Conversely, with CEO duality, small firms showed a negative moderating influence on firm performance. This inclusive model provides valuable insights into how the dual role of the CEO of a firm affected the performance of Chinese firms through the moderating role of CSR practices and firm size for better business performance. The study offers empirical and theoretical contributions to the corporate governance literature. This research framework might help researchers in designing robust strategies to evaluate the effects on firm performance. Researchers may gain helpful insights using this methodology.

scholarly journals Moderating role of top management support in electronic procurement usage of Jordanian firms

2021 ◽  
pp. 1121-1132 ◽  
Author(s):  
Ahmad Marei ◽  
Luay Daoud ◽  
Marhaiza Ibrahim ◽  
Sameer M. Al-Jabaly
Keyword(s):  
Market Access ◽  
Top Management ◽  
Management Support ◽  
Large Firms ◽  
Factors Affecting ◽  
Top Management Support ◽  
Electronic Procurement ◽  
The Relationship ◽  
Moderating Role

The use of e-procurement aids organisations in reducing business costs, broadening their market access and simplifying purchasing processes. However, in Jordan, only 27.6% of firms utilise e-procurement systems. Hence, the usage of e-procurement systems by Jordanian firms is still in its infancy. In this work, the technology, organisation and environment (TOE) factors affecting the use of e-procurement systems by large firms in Jordan were investigated. Previous studies have reported inconsistent findings with regard to the antecedent factors that may affect e-procurement usage. Therefore, this work aimed to determine the factors related to e-procurement usage and whether or not top management support moderates the relationship between TOE factors and e-procurement usage. Results revealed that all TOE factors used in this study influenced the e-procurement usage of the firms. Moreover, the moderating role of top management support was found to be positively related to relative advantages and organisational readiness and negatively related to complexity.

scholarly journals Board Structures and Financial Performance of UK Top Firms: An Investigation of the Moderating Role of the Directors’ Compensation

2015 ◽  
Vol 9 (3) ◽  
pp. 219
Author(s):  
James O. Alabede ◽  
Tony Muff
Keyword(s):  
Corporate Governance ◽  
Financial Performance ◽  
Board Composition ◽  
Outside Directors ◽  
Corporate Board ◽  
Financial Compensation ◽  
The Uk ◽  
The Relationship ◽  
Moderating Role

Although several studies have empirically investigated the connection between corporate governance structures and financial performance, evidence from the literature indicates that findings from these studies are inconsistent, hence inconclusive. In this light, some scholars suggest that the inconsistency in the findings could be an indication that there is factor(s) moderating the relationship between the two variables. For this reason, we investigate how corporate board structures relate to financial performance and the effect of directors’ financial compensation on such relationship using samples of the UK top firms. The findings of the study suggest that board composition is positively associated with financial performance (Tobin q). Other than that, the study also indicates that the effect of directors’ financial compensation interacts positively with board composition to influence financial performance. By implication, this finding demonstrates that financial rewards to the outside directors play an inevitable role in influencing the relationship between corporate board and financial performance.

scholarly journals Intellectual Capital and Firm Performance of Listed Firms in Nigeria: Moderating Role of Corporate Governance

2021 ◽  
Vol 10 (1) ◽  
pp. 1-12
Author(s):  
Adesanmi Timothy Adegbayibi
Keyword(s):  
Corporate Governance ◽  
Financial Performance ◽  
Intellectual Capital ◽  
Investment Strategy ◽  
Governance Mechanism ◽  
Ex Post ◽  
And Performance ◽  
The Relationship ◽  
Moderating Role

The low performance of Nigerian firms despite investment in intellectual capital is a major concern. While studies have shown that corporate governance practices strengthens the subsisting relationship between investment in intellectual capital and performance in the  developed economies, this moderating effect in Nigeria is yet to be adequately explored as research focus is limited to possible effects of intellectual capital and performance. It is against this background, this study investigated the moderating role of corporate governance on the relationship between intellectual capital and performance of listed non-financial companies in Nigeria. The study adopted ex-post facto research design, and data were drawn from the audited annual reports of fifty (50) listed non-financial firms for a period of 2007 to 2017. Multiple regression techniques were employed to test the relationship among the variables. The results of the study revealed that both intellectual capital and corporate governance drive financial performance as the relationship is found significant in all components. The study concluded that corporate governance moderated the effect of investment in intellectual capital on financial performance. The study recommends that Board of directors should adopt measurable corporate governance mechanism which strengthens and helps in investment strategy that increases and improves performance. Also, there is need to entrench corporate governance as a control strategy and impetus towards attaining organization’s goals.

Capital structure, competitive intensity and firm performance: an analysis of Indian pharmaceutical companies

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Neeti Mathur ◽  
Satish Chandra Tiwari ◽  
T. Sita Ramaiah ◽  
Himanshu Mathur
Keyword(s):  
Firm Performance ◽  
Capital Structure ◽  
Financial Performance ◽  
Market Competition ◽  
Competitive Intensity ◽  
Content Type ◽  
Relationship Of ◽  
The Relationship ◽  
Moderating Role

PurposeThis research paper aims to explore the relationship of financial performance and capital structure of Indian pharma firms of BSE 500, the impact of research and development (R&D) expenditure on financial performance and also explore the moderating role of competitive intensity between the existing relationship of capital structure and firm performance.Design/methodology/approachThe balanced panel data of listed pharma firms of BSE 500 are used for the research study, and the present study adopts both the panel and ordinary least square (OLS) estimation techniques to draw the results.FindingsThe results exhibit that the high debt ratio is harmful for the accounting performance of the selected sample of pharma firms of BSE 500. Besides, market competition negatively moderates the relationship between capital structure and firm performance.Research limitations/implicationsThe research findings provide evidence for the policymakers/regulators that the sample firms should discourage the high debt financing in the presence of competitive intensity in the product marketplace.Originality/valueThe core contribution of the current research is to examine impact of R&D expenditure on financial performance and the moderating role of market competition on the relationship of capital structure and firm performance to the best of the authors' knowledge, and no single study has previously explored this relationship in the context of BSE 500 pharma firms.

Employer image, corporate image and organizational attractiveness: the moderating role of social identity consciousness

2020 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Raghda Abulsaoud Ahmed Younis ◽  
Rasha Hammad
Keyword(s):  
Social Identity ◽  
Social Identity Theory ◽  
Corporate Image ◽  
Survey Method ◽  
Organizational Attractiveness ◽  
Content Type ◽  
Factors Affecting ◽  
The Relationship ◽  
Moderating Role

PurposeAlthough researchers agreed that corporate image and employer image are important factors affecting organizational attractiveness, understanding the role of social identity within the attracting process, in addition to exploring the relationship between corporate image and employer image, is still a research gap. Therefore, this study aims to investigate the effect of corporate and employer image on organizational attractiveness in addition to understanding the moderating role of social identity on the relationship between corporate image and employer brand and organizational attractiveness.Design/methodology/approachThe study used a survey method for data collection from fourth year students.FindingsThe findings show that both employer image and corporate image have a significant positive effect on organizational attractiveness . In addition, it has showed that social identity consciousness plays partial role as a moderator in the model.Originality/valueThis paper is one of the first papers that include corporate image, employer image, social identity consciousness and organizational attractiveness in the same model . In addition, it is one of the limited papers that considered both signal and social identity theory in attraction process.

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