公司治理與營運資金管理對公司績效關係之研究-以印尼市場為例;The effect of corporate governance on working capital management and firm′s performance: An empirical study

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Title:	公司治理與營運資金管理對公司績效關係之研究-以印尼市場為例;The effect of corporate governance on working capital management and firm′s performance: An empirical study
Authors:	賴明昕;Lai, Ming-Hsin
Contributors:	企業管理學系
Keywords:	現金轉換週期;公司治理;公司績效;印尼;伊斯蘭教;cash conversion cycle;corporate governance;firm′s performance;Indonesia;Islam
Date:	2018-06-13
Issue Date:	2018-08-31 11:49:17 (UTC+8)
Publisher:	國立中央大學
Abstract:	本文主要探討公司治理與營運資金管理對公司績效影響，並以2012至2016年印尼的上市公司為樣本進行實證分析。本文以現金轉換週期為公司營運資金管理的指標，檢驗現金轉換週期與公司績效之間的關係，研究結果顯示，印尼上市公司之現金轉換週期與公司績效呈現反向關係，亦即印尼上市公司能透過縮短現金轉換週期的方式來提升公司的績效。公司治理效能方面，結果顯示董事會獨立董事比率與現金轉換週期和公司績效之間具有正向的調節效果。另外在探討伊斯蘭教義對公司管理實務方面，結果顯示遵循伊斯蘭教義之公司的公司績效較好，其餘變數則不受伊斯蘭教義的影響而有差異，顯示伊斯蘭教義對公司經營管理實務仍產生重大影響，然而教義透過何種管道影響公司績效仍有相當大的研究空間。;This study investigates the effect of corporate governance on working capital and firm’s performance. The sample contains listed firms in Indonesia stock market from 2012 to 2016. We use cash conversion cycle as a proxy of working capital management, and exam the relationship of cash conversion cycle and firm’s performance, we find that the relationship is negatively correlated to each other. We exam corporate governance variables, and result show that board independence has a positively significant effect on cash conversion cycle and firm’s performance. Finally, we found that Sharia firms have better performance than non-Sharia firms. But other variables show that there is no different between Sharia firms and non-Sharia firms. Result shows that Islamic doctrine has a significant effect on firm’s management practices. However, there is a considerable room for research to exam how Islamic doctrine affects firm’s performance.
Appears in Collections:	[Graduate Institute of Business Administration] Electronic Thesis & Dissertation

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