
(2) Nur Qoudri Wijaya

(3) Liyanto Liyanto

*corresponding author
AbstractFinancial Services Authority Regulation Number 35 of 2014 states that a company secretary is mandatory for public companies. they will realize GCG and be responsible for the processes and performance of the board of directors and firm performance. Literature on the influence of corporate secretaries on firm performance is limited. However, based on upper echelon theory, the characteristics of the company secretary need to be considered because they describe their performance and their effect on firm performance. Therefore, this study aims to examine the influence of company secretary characteristics on firm performance. The sample used was companies registered on the BEI for the 2018-2022 period with 944 observations. The results of multiple linear regression analysis show that age and education have an effect on firm performance, while tenure and gender have no effect on firm performance. The results add to the literature on the characteristics of corporate secretaries and firm performance, and provide important information that corporate secretaries need to pay attention to.
KeywordsCharacteristics; Company secretary; Firm performance
|
DOIhttps://doi.org/10.47679/jrssh.v4i1.116 |
Article metrics10.47679/jrssh.v4i1.116 Abstract views : 199 | PDF views : 101 |
Cite |
Full Text![]() |
References
Ainun, M. B. (2019). Pengaruh Kelompok Manajemen Puncak Terhadap Financial Distress : Studi Kasus Pada Perusahaan Perbankan Di Indonesia. Jurnal Akuntansi dan Bisnis : Jurnal Program Studi Akuntansi, 5(2), 88. https://doi.org/10.31289/jab.v5i2.2496
Al-Matar, E. M., Al-Swidi, A. K., & Bt Fadzil, F. H. (2014). The Effect of Board of Directors Characteristics, Audit Committee Characteristics and Executive Committee Characteristics on Firm Performance in
Oman: An Empirical Study. Asian Social Science, 10(11). https://doi.org/10.5539/ass.v10n11p149
de Souza, J. A. S., Rissatti, J. C., Rover, S., & Borba, J. A. (2019). The linguistic complexities of narrative accounting disclosure on financial statements: An analysis based on readability characteristics. Research in International Business and Finance, 48, 59–74. https://doi.org/10.1016/j.ribaf.2018.12.008
Donoher, W. J., Reed, R., & Storrud-Barnes, S. F. (2007). Incentive Alignment, Control, and the Issue of Misleading Financial Disclosures. Journal of Management, 33(4), 547–569. https://doi.org/10.1177/0149206307302550
Evetts, J. (2003). The Sociological Analysis of Professionalism. International Sociology, 18(2), 395–415. https://doi.org/10.1177/0268580903018002005
Fallah, M. A., & Mojarrad, F. (2019). Corporate governance effects on corporate social responsibility disclosure: empirical evidence from heavy-pollution industries in Iran. Social Responsibility Journal, 15(2), 208–225. https://doi.org/10.1108/SRJ-04-2017-0072
Feldberg, R. L., & Glenn, E. N. (1979). Male and Female: Job versus Gender Models in the Sociology of Work. Social Problems, 26(5), 524–538. https://doi.org/10.2307/800039
Flynn, A., Earlie, E. K., & Cross, C. (2015). Gender equality in the accounting profession: one size fits all. Gender in Management: An International Journal, 30(6), 479–499. https://doi.org/10.1108/GM-06-2015-0048
Ghozali, I. (2013). Aplikasi Analisis Multivariate dengan Program SPSS. Badan Penerbit Universitas Diponegoro (BPUD).
Gyapong, E., & Afrifa, G. A. (2019). The simultaneous disclosure of shareholder and stakeholder corporate governance practices and their antecedents. International Journal of Finance & Economics, 24(1), 260–287. https://doi.org/10.1002/ijfe.1661
Hambrick, D. C. (2007). Upper Echelons Theory: An Update. Academy of Management Review, 32(2), 334–343. https://doi.org/10.5465/amr.2007.24345254
Kartikarini, N., & Mutmainah, S. (2013). Analisis pengaruh diversitas gender terhadap voluntary corporate governance disclosure dalam laporan tahunan perusahaan. Diponegoro Journal of Accounting, 2(1),
–214.
Katmon, N., Mohamad, Z. Z., Norwani, N. M., & Farooque, O. Al. (2019). Comprehensive Board Diversity and Quality of Corporate Social Responsibility Disclosure: Evidence from an Emerging Market. Journal of Business Ethics, 157(2), 447–481. https://doi.org/10.1007/s10551-017-3672-6
Khaira Afiani, R., & Bernawati, Y. (2019). Mediating Effect of Financial Performance on Association Between Good Corporate Governance and Firm Value. KnE Social Sciences, 3(11), 604. https://doi.org/10.18502/kss.v3i11.4039
Kuppens, B. J. G. M. (2012). The Role of CEO-CFO Interactions in Relation to Financial Policy and Performance. Tilburg University.
Kwak, B., Ro, B. T., & Suk, I. (2012). The composition of top management with general counsel and voluntary information disclosure. Journal of Accounting and Economics, 54(1), 19–41. https://doi.org/10.1016/j.jacceco.2012.04.001
Larcker, D., & Tayan, B. (2016). Corporate Governance Matters Second Edition. Perason Education, Inc.
Lewis, J. P., & Allen, J. (2017). Alaska Native Elders in Recovery: Linkages between Indigenous Cultural Generativity and Sobriety to Promote Successful Aging. Journal of Cross-Cultural Gerontology, 32(2), 209–222. https://doi.org/10.1007/s10823-017-9314-8
Li, F. (2008). Annual report readability, current earnings, and earnings persistence. Journal of Accounting and Economics, 45(2–3), 221–247. https://doi.org/10.1016/j.jacceco.2008.02.003
MacDonald, G., & Weisbach, M. S. (2004). The economics of has-beens. Journal of Political Economy, 112(1), 289–310.
McNulty, T., & Stewart, A. (2015). Developing the Governance Space: A Study of the Role and Potential of the Company Secretary in and around the Board of Directors. Organization Studies, 36(4), 513–535. https://doi.org/10.1177/0170840614556919
Nasution, D., & Jonnergård, K. (2017). Do auditor and CFO gender matter to earnings quality? Evidence from Sweden. Gender in Management: An International Journal, 32(5), 330–351. https://doi.org/10.1108/GM-06-2016-0125
Peng, Q., Tang, X., & Zheng, Y. (2019). The impact of board secretaries’ excess compensation on corporate disclosure quality. Nankai Business Review International, 10(2), 306–340. https://doi.org/10.1108/NBRI-05-2017-0027
Rahman, M., Rodríguez-Serrano, M. Á., & Lambkin, M. (2019). Brand equity and firm performance: the complementary role of corporate social responsibility. Journal of Brand Management, 26(6), 691–704. https://doi.org/10.1057/s41262-019-00155-9
Razali, M. W. M., Roslanie, F. A. B., Brahmana, R. K., & Ali, S. S. S. (2016). Does CEO Characteristics Play Important Role on Malaysian Firms’ Environmental Disclosure? International Journal of Business Researcsh, 16(2), 27–36.
Rivai, A. (2020). Pengaruh Kepemimpinan Transformasional dan Budaya Organisasi Terhadap Kinerja Karyawan. Maneggio: Jurnal Ilmiah Magister Manajemen, 3(2), 213–223.
Salthouse, T. A. (2000). Aging and measures of processing speed. Biological Psychology, 54(1–3), 35–54. https://doi.org/10.1016/S0301-0511(00)00052-1
Sari, T. A. M., Sa’diyah, H., & Ainun, M. B. (2022). FINANCIAL RESOURCES AND CORPORATE PERFORMANCE. Jurnal Sustainable, 2(1), 98–116.
Sekaran, U., & Bougie, R. (2016). Research Methods for Business A Skill-Building Approach Seventh Edition. John Wiley & Sons Ltd.
Setyaningrum, H. (2019). DIVERSITAS SEKRETARIS DAN KINERJA PERUSAHAAN. Universitas Airlangga.
Suri, S., & Hadad, M. D. (2014). The Indonesia Corporate Governance Manual First Edition. International Finance Corporation.
Wang, C., Ye, Q., & Goyal, A. (2019). Does Tenure Matter: Role of the Corporate Secretary in Chinese-Listed Firms. Accounting Horizons, 33(1), 181–205. https://doi.org/10.2308/acch-52225
Xing, L., Duan, T., & Hou, W. (2019). Do Board Secretaries Influence Management Earnings Forecasts? Journal of Business Ethics, 154(2), 537–574. https://doi.org/10.1007/s10551-017-3478-6
Xu, Q., Fernando, G. D., & Tam, K. (2018). Executive age and the readability of financial reports. Advances in Accounting, 43, 70–81. https://doi.org/10.1016/j.adiac.2018.09.004
Yulianti, E. (2015). Pengaruh pelatihan terhadap kinerja karyawan grand fatma hotel di tenggarong kutai kartanegara. E-Jurnal Administrasi Bisnis, 3(4), 900–910.
Yusran, A., & Sodik, S. (2019). Analisis pengaruh pengembangan sumber daya manusia terhadap kinerja karyawan pada PT. Bank BNI Cabang Utama Kendari. JIM (Jurnal Ilmu Manajemen), 4(3), 1–11.
Refbacks
- There are currently no refbacks.
Copyright (c) 2024 Moh. Baqir Ainun, Nur Qoudri Wijaya, Liyanto Liyanto

This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
______________________________________________________________________________________________
Journal of Research in Social Science And Humanities
Published by Utan Kayu Publishing
Email: jurnal.jrssh@gmail.com