Hubungan dan impak kriteria lembaga pengarah terhadap prestasi syarikat bagi syarikat tersenarai di Bursa Malaysia : sektor perdagangan dan perkhidmatan

Mohd Jumali Noorul Farha, Jusoh Mohd Abdullah, Syed Mohamad Syed Ismail,

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Type :	article
Subject :	H Social Sciences (General)
ISSN :	2289-9391
Main Author :	Mohd Jumali Noorul Farha, Jusoh Mohd Abdullah, Syed Mohamad Syed Ismail,
Title :	Hubungan dan impak kriteria lembaga pengarah terhadap prestasi syarikat bagi syarikat tersenarai di Bursa Malaysia : sektor perdagangan dan perkhidmatan

Place of Production :	Universiti Pendidikan Sultan Idris
Year of Publication :	2017

Full Text :

Kajian ini bertujuan untuk meneliti hubungan dan impak di antara kriteria lembaga pengarah terhadap prestasi syarikat. Hipotesis kajian menjangkakan bahawa kriteria lembaga pengarah di dalam sesebuah organisasi dapat meningkatkan prestasi syarikat kerana lembaga pengarah dilihat sebagai salah satu bentuk mekanisma tadbir urus korporat yang terpenting dalam memantau dan menasihati pihak pengurusan untuk melindungi kepentingan pemegang saham. Di dalam kajian ini, analisis data panel telah digunakan. Prestasi syarikat telah diukur dengan menggunakan Pulangan Atas Aset (ROA) dan Tobin’s Q. Dengan menggunakan sebanyak 159 syarikat yang tersenarai dalam sektor perdagangan dan perkhidmatan dari tahun 2007 sehingga 2013, dapatan kajian mendapati bahawa saiz lembaga pengarah (BODSIZE) mempunyai hubungan signifikan dan positif terhadap ROA dan Tobin’s Q. Ini menunjukkan apabila BODSIZE meningkat, maka prestasi syarikat juga akan meningkat. Seterusnya, CEO dualiti dan lembaga pengarah bebas (PERBODIND) tidak mempunyai hubungan yang signifikan dengan ROA dan Tobin’s Q. Secara keseluruhannya, tadbir urus korporat yang baik adalah penting untuk meningkatkan prestasi syarikat. Implikasi kajian ini adalah ia dapat memberi kesan kepada pelbagai pihak dan di antaranya adalah pelabur, institusi kewangan, ahli akademik, syarikat korporat, dan kerajaan di dalam membuat pertimbangan, keputusan atau penambahbaikan terhadap tadbir urus korporat dan prestasi syarikat.

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