ARTICLE
TITLE

Chief Financial Officer Educational Background and Company Performance

SUMMARY

Purpose: This study aims to examine the relationship between the Chief Financial Officer (CFO) education background and company performance. We identified educational background levels, namely bachelor, master, doctorate, and certification.Method: This study uses 1176 sample companies listed on the Indonesia Stock Exchange IDX in2014-2017. This study uses purposing sampling and testing Ordinary Least Square Regression STATA 14.Finding: This study found that companies with only a CFO with a specific educational background of CFO is significantly impact on company performance. Master’s educational experience and certification show a negative relationship while the rest are unrelated to company performance, but bachelor and doctoral degree show otherwise.Novelty: This research contributes empirically to the development of the literature. It practically provides consideration for stakeholders to pay more attention to the educational qualifications of CFOs regarding the company’s spatial reporting policies.

PAGES
pp. 44 - 53
COLLECTIONS
Economy

 Articles related

Adriaan Togudo Cipta, Annisa Nurbaiti    

This study aims to analyze indications of fraud using the fraud hexagon in property and real estate sector companies listed on the Indonesia Stock Exchange (IDX) in 2016-2020. The research population is 30 companies. The sample selection technique used p... see more


Yura Karlinda Wiasa Putri, Agung Widanaputra    

Definitions of earnings management company managers attempt to intervene or influence  information in the financial statements for purpose of deceiving the stakeholders who want to know the performance and condition of the company. The occurrence of... see more


Bayu Artha Wijaya, Putu Agus Ardiana    

This study was conducted to examine the practice of profit management at moment of chief executive officer change at the finance service sector public company in Indonesia, it was used purposive sampling so that obtained 50 companies. Analysis technique ... see more


U. SACCHETTI    

The work deals with the reform of the International monetary system, the end result of four years of laborious negotiations. The author agrees with the majority of commentators that relatively little has been accomplished. He differs from them, however, ... see more


Sekar Mayangsari,Etty Murwaningsari,Hexana Sri Lastanti    

The firm competition has a double quality: while it fills in as a proficient disciplinary component for firms' officials, it additionally worsens vocation concerns and increases capital market weights. This investigation analyzes the impact of financial ... see more