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August 7, 2025Indonesian Journal Economic Review (IJER)

The Effect of Macroeconomic Fundamentals, Capital Structure and Technology on Stock Return with Good Corporate Governance and Financial Performance as Intervening Variables: A Study of Manufacturing Companies on the Indonesia Stock Exchange

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Authors

APAna Dwi PertiwiHHwihanusMPMaria Yovita R. Pandin

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Overview

Analysis shows macroeconomic fundamentals improve corporate governance and financial performance in manufacturing, highlighting inefficiencies in stock returns.

Key Points

  • Good corporate governance significantly enhances financial performance with a high effect size (β=0.799, p=0.000).
  • Macroeconomic fundamentals positively influence good corporate governance, with a notable effect (β=0.449, p=0.009).
  • Capital structure positively affects both good corporate governance and financial performance, supporting corporate accountability (β=0.513, p=0.021; β=0.307, p=0.001).
  • Technology does not significantly impact financial performance or stock returns, aligning with the Solow Productivity Paradox.

Cite This Study

Pertiwi et al. (2025) studied this question.

synapsesocial.com/papers/689521fa9f4f1c896c428bfahttps://doi.org/10.59431/ijer.v5i2.579
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