How to cite this paper
Nugroho, M. (2021). Corporate governance and firm performance.Accounting, 7(1), 13-22.
Refrences
Abor, J. (2005). The effect of capital structure on profitability: an empirical analysis of listed firms in ghana. Journal of Risk Finance, 6(5), 438-445. https://doi.org/10.1108/15265940510633505
Aloui, M., & Jarboui, A. (2018). The effects of corporate governance on the stock return volatility. International Journal of Law and Management, 60(2), 478-495. 10.1108/IJLMA-01-2017-0010.
Anuchitworawong, C. (2010). The value of principles-based governance practices and the attenuation of information asymmetry. Asia-Pacific Financial Markets, 17(2), 171-207. https://link.springer.com/article/10.1007/s10690-010-9114-4
Arif, S., & Edy, U. (2008). Practical Guidelines and Basics of Financial Statement Analysis. Grasindo. Jakarta.
Beasley, M. S. (1996). An empirical analysis of the relation between the board of director composition and financial statement fraud. Accounting Review, 71(4), 443-465.
Bordalo, P., Gennaioli, N., Porta, R. L., & Shleifer, A. (2019). Diagnostic expectations and stock returns. The Journal of Finance, 74(6), 2839-2874.
Brigham, E. F., & Houston, J. F. (2012). Fundamentals of financial management. Cengage Learning.
Butt, B. Z., ur Rehman, K., Khan, M. A., & Safwan, N. (2010). Do economic factors influence stock returns? A firm and industry level analysis. African Journal of Business Management, 4(5), 583-593.
Carmichael, D. R. (1972). Auditing Research Monograph No. 1: The Auditor's Reporting Obligation. AICPA, New York.
Cheung, S. O., Suen, H. C., & Cheung, K. K. (2004). PPMS: a web-based construction project performance monitoring system. Automation in construction, 13(3), 361-376.
Cordoș, G. S., & Fülöp, M. T. (2014). Audit Reporting And Corporate Governance: Links And Implications. SEA-Practical Application of Science, 3, 146-154.
Dellaportas, S., Leung, P., Cooper, B. J., Ika, S. R., & Ghazali, N. A. M. (2012). Audit committee effectiveness and timeliness of reporting: Indonesian evidence. Managerial Auditing Journal, 27(4), 403-424.
Dodd, P., Dopuch, N., Holthausen, R., & Leftwich, R. (1984). Qualified audit opinions and stock prices: Information content, announcement dates, and concurrent disclosures. Journal of Accounting and Economics, 6(1), 3-38.
Dorfman, M. S. (2008). Introduction to Risk Management and Insurance. 9th ed. Pearson Education International.
Elliott, J. A. (1982). " Subject to" Audit Opinions and Abnormal Security Returns-Outcomes and Ambiguities. Journal of Accounting Research, 20(2), 617-638.
Fernando, J. M., Li, L., & Hou, Y. (2020). Corporate governance and correlation in corporate defaults. Corporate Governance: An International Review, 28(3), 188-206. Https://Doi.Org/10.1111/Corg.12306
Flannery, M. J., & Protopapadakis, A. A. (2002). Macroeconomic factors do influence aggregate stock returns. The review of financial studies, 15(3), 751-782.
Gaver, J. J., & Gaver, K. M. (1993). Additional evidence on the association between the investment opportunity set and corporate financing, dividend, and compensation policies. Journal of Accounting and Economics, 16(1-3), 125-160.
Geiger, M. A., Keskek, S., & Kumas, A. (2020). Institutional investor trading around auditor's going concern modified opinions: An analysis of mutual funds and pension funds. International Journal of Auditing, 24(1), 37-52. https://doi.org/10.1111/ijau.12176
Hussain, S. (2020). Good volatility vs. bad volatility: The asymmetric impact of financial depth on macroeconomic volatility. The Manchester School, 88(3), 405-438. Https://Doi.Org/10.1111/Manc.12307
Hutchinson, M., & Gul, F. A. (2004). Investment opportunity set, corporate governance practices and firm performance. Journal of corporate finance, 10(4), 595-614. https://doi.org/10.1016/S0929-1199(03)00022-1.
Kaihatu, T. S. (2006). Good Corporate Governance and its application in Indonesia. The Journal of Management and Entrepreneurship, 8(1), 1-9.
Kardeş-Selimoğlu, S., Özbirecikli, M., Uzay, Ş. Kurt, G., & Alagöz, A. Ve Yanık, S. (2011) Muhasebe Denetimi [Auditing], Ankara.
Karkacıer, A., & Ertaş, F. C. (2017). Independent auditing effect on investment decisions of institutional investors. Accounting and Management Information Systems, 16(3), 297-319.10.24818/jamis.2017.03004.
Kausar, A., Taffler, R. J., & Tan, C. (2009). The going‐concern market anomaly. Journal of Accounting Research, 47(1), 213-239.
Kohli, S. S. (2003). Corporate governance in banks: towards best practices. IBA Bulletin, Special Issue, March, 29-31.
Mahrani, M., & Soewarno, N. (2018). The effect of good corporate governance mechanism and corporate social responsibility on financial performance with earnings management as mediating variable. Asian Journal of Accounting Research, 3(1).
Matsumura, E. M., Subramanyam, K. R., & Tucker, R. R. (1997). Strategic auditor behavior and going‐concern decisions. Journal of Business Finance & Accounting, 24(6), 727-758. Doi:10.1111/1468-5957.00131
Mazouni, M. (2018). The Effect of Global Investment Decisions and Financial Risk on Multinational Corporations: Walmart Corporation Case Study. Available at SSRN 3257136. 10.2139/ssrn.3257136.
McNulty, T., Florackis, C., & Ormrod, P. (2012). Corporate governance and risk: A study of board structure and process. ACCA Research Report, 129.
Mwaurah, I., Muturi, W., & Waititu, A. (2017). The influence of financial risk on stock returns. International Journal of Scientific and Research Publications, 7(5), 418-430. http://www.ijsrp.org/research-paper-0517.php?rp=P656415
Naser, S., Mohammad, E., Mohammad, R. H., & Akbar, A. T. (2011). Designing and Identifying the model to Investigate the Effect of Credit and Exchange Risk on Stock Returns of Banks (GARCH Approach). Australian Journal of Basic and Applied Sciences, 5(11), 1519-1532.
Nopayanti, N. L. P. I., & Ariyanto, D. (2018). Audit Report Lag Mediates the Effect of Financial Distress and GCG on the Timeliness of Financial Report Publications. E-Jurnal Akuntansi Universitas Udayana, 22(3), 2284-2312.
O'Reilly, D. M. (2010). Do investors perceive the going‐concern opinion as useful for pricing stocks?. Managerial Auditing Journal, 25(1).
Ozoguz, A. (2009). Good times or bad times? Investors' uncertainty and stock returns. The Review of Financial Studies, 22(11), 4377-4422.
PricewaterhouseCoopers, L. L. P. (2013). Understanding a financial statement audit.
Rafika, M., & Santoso, B. H. (2017). Effect of Investment Decisions, Funding Decisions, and Dividend Policies on Firm Value. Jurnal Ilmu dan Riset Manajemen (JIRM), 6(11).
Rampini, A. A., Viswanathan, S., & Vuillemey, G. (2020). Risk management in financial institutions. The Journal of Finance, 75(2), 591-637. Dx.Doi.Org/10.2139/Ssrn.2677051
Rockefeller, B. (2011). Drawing'Trendlines'. Technical Analysis For Dummies, 169-182.
Smith Jr, C. W., & Watts, R. L. (1992). The investment opportunity set and corporate financing, dividend, and compensation policies. Journal of financial Economics, 32(3), 263-292.
Subramaniam, N., Carey, P., de Zwaan, L., & Stewart, J. (2011). Internal audit involvement in enterprise risk management. Managerial Auditing Journal, 26(7), 586-604. https://doi.org/10.1108/02686901111151323
Sumarau, S. K. (2019). The Effect of Investment Decisions, Funding Decisions, and Profitability on Manufacturing Company Value in Indonesia Stock Exchange 2015-2018 Period. ACCOUNTABILITY, 8(2), 85-90. 10.32400/ja.24759.8.2.2019.85-90.
Therivel, R., Wilson, E., Heaney, D., & Thompson, S. (2013). Strategic environmental assessment. Routledge.
Uang, J. Y., Citron, D. B., Sudarsanam, S., & Taffler, R. J. (2006). Management going‐concern disclosures: Impact of corporate governance and auditor reputation. European Financial Management, 12(5), 789-816. Doi:10.1111/J.1468-036X.2006.00277.X
Vanstraelen, A. (1999). The auditor's going concern opinion decision: A pilot study. International Journal of Auditing, 3(1), 41-57.
Aloui, M., & Jarboui, A. (2018). The effects of corporate governance on the stock return volatility. International Journal of Law and Management, 60(2), 478-495. 10.1108/IJLMA-01-2017-0010.
Anuchitworawong, C. (2010). The value of principles-based governance practices and the attenuation of information asymmetry. Asia-Pacific Financial Markets, 17(2), 171-207. https://link.springer.com/article/10.1007/s10690-010-9114-4
Arif, S., & Edy, U. (2008). Practical Guidelines and Basics of Financial Statement Analysis. Grasindo. Jakarta.
Beasley, M. S. (1996). An empirical analysis of the relation between the board of director composition and financial statement fraud. Accounting Review, 71(4), 443-465.
Bordalo, P., Gennaioli, N., Porta, R. L., & Shleifer, A. (2019). Diagnostic expectations and stock returns. The Journal of Finance, 74(6), 2839-2874.
Brigham, E. F., & Houston, J. F. (2012). Fundamentals of financial management. Cengage Learning.
Butt, B. Z., ur Rehman, K., Khan, M. A., & Safwan, N. (2010). Do economic factors influence stock returns? A firm and industry level analysis. African Journal of Business Management, 4(5), 583-593.
Carmichael, D. R. (1972). Auditing Research Monograph No. 1: The Auditor's Reporting Obligation. AICPA, New York.
Cheung, S. O., Suen, H. C., & Cheung, K. K. (2004). PPMS: a web-based construction project performance monitoring system. Automation in construction, 13(3), 361-376.
Cordoș, G. S., & Fülöp, M. T. (2014). Audit Reporting And Corporate Governance: Links And Implications. SEA-Practical Application of Science, 3, 146-154.
Dellaportas, S., Leung, P., Cooper, B. J., Ika, S. R., & Ghazali, N. A. M. (2012). Audit committee effectiveness and timeliness of reporting: Indonesian evidence. Managerial Auditing Journal, 27(4), 403-424.
Dodd, P., Dopuch, N., Holthausen, R., & Leftwich, R. (1984). Qualified audit opinions and stock prices: Information content, announcement dates, and concurrent disclosures. Journal of Accounting and Economics, 6(1), 3-38.
Dorfman, M. S. (2008). Introduction to Risk Management and Insurance. 9th ed. Pearson Education International.
Elliott, J. A. (1982). " Subject to" Audit Opinions and Abnormal Security Returns-Outcomes and Ambiguities. Journal of Accounting Research, 20(2), 617-638.
Fernando, J. M., Li, L., & Hou, Y. (2020). Corporate governance and correlation in corporate defaults. Corporate Governance: An International Review, 28(3), 188-206. Https://Doi.Org/10.1111/Corg.12306
Flannery, M. J., & Protopapadakis, A. A. (2002). Macroeconomic factors do influence aggregate stock returns. The review of financial studies, 15(3), 751-782.
Gaver, J. J., & Gaver, K. M. (1993). Additional evidence on the association between the investment opportunity set and corporate financing, dividend, and compensation policies. Journal of Accounting and Economics, 16(1-3), 125-160.
Geiger, M. A., Keskek, S., & Kumas, A. (2020). Institutional investor trading around auditor's going concern modified opinions: An analysis of mutual funds and pension funds. International Journal of Auditing, 24(1), 37-52. https://doi.org/10.1111/ijau.12176
Hussain, S. (2020). Good volatility vs. bad volatility: The asymmetric impact of financial depth on macroeconomic volatility. The Manchester School, 88(3), 405-438. Https://Doi.Org/10.1111/Manc.12307
Hutchinson, M., & Gul, F. A. (2004). Investment opportunity set, corporate governance practices and firm performance. Journal of corporate finance, 10(4), 595-614. https://doi.org/10.1016/S0929-1199(03)00022-1.
Kaihatu, T. S. (2006). Good Corporate Governance and its application in Indonesia. The Journal of Management and Entrepreneurship, 8(1), 1-9.
Kardeş-Selimoğlu, S., Özbirecikli, M., Uzay, Ş. Kurt, G., & Alagöz, A. Ve Yanık, S. (2011) Muhasebe Denetimi [Auditing], Ankara.
Karkacıer, A., & Ertaş, F. C. (2017). Independent auditing effect on investment decisions of institutional investors. Accounting and Management Information Systems, 16(3), 297-319.10.24818/jamis.2017.03004.
Kausar, A., Taffler, R. J., & Tan, C. (2009). The going‐concern market anomaly. Journal of Accounting Research, 47(1), 213-239.
Kohli, S. S. (2003). Corporate governance in banks: towards best practices. IBA Bulletin, Special Issue, March, 29-31.
Mahrani, M., & Soewarno, N. (2018). The effect of good corporate governance mechanism and corporate social responsibility on financial performance with earnings management as mediating variable. Asian Journal of Accounting Research, 3(1).
Matsumura, E. M., Subramanyam, K. R., & Tucker, R. R. (1997). Strategic auditor behavior and going‐concern decisions. Journal of Business Finance & Accounting, 24(6), 727-758. Doi:10.1111/1468-5957.00131
Mazouni, M. (2018). The Effect of Global Investment Decisions and Financial Risk on Multinational Corporations: Walmart Corporation Case Study. Available at SSRN 3257136. 10.2139/ssrn.3257136.
McNulty, T., Florackis, C., & Ormrod, P. (2012). Corporate governance and risk: A study of board structure and process. ACCA Research Report, 129.
Mwaurah, I., Muturi, W., & Waititu, A. (2017). The influence of financial risk on stock returns. International Journal of Scientific and Research Publications, 7(5), 418-430. http://www.ijsrp.org/research-paper-0517.php?rp=P656415
Naser, S., Mohammad, E., Mohammad, R. H., & Akbar, A. T. (2011). Designing and Identifying the model to Investigate the Effect of Credit and Exchange Risk on Stock Returns of Banks (GARCH Approach). Australian Journal of Basic and Applied Sciences, 5(11), 1519-1532.
Nopayanti, N. L. P. I., & Ariyanto, D. (2018). Audit Report Lag Mediates the Effect of Financial Distress and GCG on the Timeliness of Financial Report Publications. E-Jurnal Akuntansi Universitas Udayana, 22(3), 2284-2312.
O'Reilly, D. M. (2010). Do investors perceive the going‐concern opinion as useful for pricing stocks?. Managerial Auditing Journal, 25(1).
Ozoguz, A. (2009). Good times or bad times? Investors' uncertainty and stock returns. The Review of Financial Studies, 22(11), 4377-4422.
PricewaterhouseCoopers, L. L. P. (2013). Understanding a financial statement audit.
Rafika, M., & Santoso, B. H. (2017). Effect of Investment Decisions, Funding Decisions, and Dividend Policies on Firm Value. Jurnal Ilmu dan Riset Manajemen (JIRM), 6(11).
Rampini, A. A., Viswanathan, S., & Vuillemey, G. (2020). Risk management in financial institutions. The Journal of Finance, 75(2), 591-637. Dx.Doi.Org/10.2139/Ssrn.2677051
Rockefeller, B. (2011). Drawing'Trendlines'. Technical Analysis For Dummies, 169-182.
Smith Jr, C. W., & Watts, R. L. (1992). The investment opportunity set and corporate financing, dividend, and compensation policies. Journal of financial Economics, 32(3), 263-292.
Subramaniam, N., Carey, P., de Zwaan, L., & Stewart, J. (2011). Internal audit involvement in enterprise risk management. Managerial Auditing Journal, 26(7), 586-604. https://doi.org/10.1108/02686901111151323
Sumarau, S. K. (2019). The Effect of Investment Decisions, Funding Decisions, and Profitability on Manufacturing Company Value in Indonesia Stock Exchange 2015-2018 Period. ACCOUNTABILITY, 8(2), 85-90. 10.32400/ja.24759.8.2.2019.85-90.
Therivel, R., Wilson, E., Heaney, D., & Thompson, S. (2013). Strategic environmental assessment. Routledge.
Uang, J. Y., Citron, D. B., Sudarsanam, S., & Taffler, R. J. (2006). Management going‐concern disclosures: Impact of corporate governance and auditor reputation. European Financial Management, 12(5), 789-816. Doi:10.1111/J.1468-036X.2006.00277.X
Vanstraelen, A. (1999). The auditor's going concern opinion decision: A pilot study. International Journal of Auditing, 3(1), 41-57.