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Record W4402869631 · doi:10.5267/j.jpm.2024.7.003

Cash holding and corporate governance on company financial performance: Case study of construction infrastructure project supporting industries on the Indonesian stock exchange

2024· article· en· W4402869631 on OpenAlexvenueno aff
Mariana Ing Malelak, Zeplin Jiwa Husada Tarigan, Sautma Ronni Basana, Ferry Jie

Bibliographic record

VenueJournal of Project Management · 2024
Typearticle
Languageen
FieldBusiness, Management and Accounting
TopicFinancial Reporting and Valuation Research
Canadian institutionsnot available
Fundersnot available
KeywordsBusinessStock exchangeIndonesianCorporate governanceFinanceCashAccountingStock (firearms)Engineering

Abstract

fetched live from OpenAlex

The Indonesian government currently focuses on high infrastructure development to prepare for connectivity between one city and another. The massive construction of the new government capital is also called the archipelago's capital. This condition impacts companies supporting construction projects, which are growing rapidly. This growth is supported by corporate governance and the cash-holding industry, which supports infrastructure projects for the company's financial performance. This research aims to determine the role of cash holding and corporate governance (board skill, independent director, managerial ownership) on the financial performance of infrastructure-supporting manufacturing companies in Indonesia. The sample used in this research was 83 manufacturing companies listed on the Indonesia Stock Exchange in the 2010-2020 period. This research uses panel data regression as a data analysis method. The results of this research show that managerial ownership significantly impacts increasing cash holding by maintaining the optimization of cash and cash equivalents. The company's managerial ownership cannot impact board skills because many companies still need to accommodate share ownership by management and board-skill-educated doctors. This condition also causes board size skills not to impact increasing cash holding in the company. Board skills have yet to be able to impact financial performance significantly. Managerial ownership and cash holding impact increasing return on assets, thereby increasing financial performance for manufacturing companies that support infrastructure projects. The independent director, as a variable moderator, still needs to be capable of moderating managerial ownership, board skill, and cash holding to improve financial performance. This condition is caused by data from several companies still needing more independent directors. Research provides a practical contribution to the owner as soon as possible, recruiting board members with doctoral education as competent board skills and making independent directors have a vital role in improving financial performance. The theoretical contribution to research is to enrich the theory of corporate governance and financial performance.

Fetched live from OpenAlex and de-inverted. Abstracts are not stored in this database: the inverted indexes are 8.6 GB of the frame’s 9.3 GB of text, and the host has 13 GB free.

How this classification was reachedexpand

Full frame distilled prediction

Teacher imitation

Not calibrated prevalence, not ground truth. Human validation pending. Learned from the 10,348 direct Codex labels and 10,348 direct Gemma labels. Candidate is the union of thresholded teacher heads; consensus is their intersection. These outputs are machine_predicted_unvalidated and are not human labels or direct frontier model labels.

metaresearch head score (Codex)0.002
metaresearch head score (Gemma)0.000
Version: codex-gemma-dda1882f352aValidation status: machine_predicted_unvalidated
Candidate categoriesnone
Consensus categoriesnone
DomainCandidate signal: none · Consensus signal: none
Study designCandidate signal: Observational · Consensus signal: none
GenreCandidate signal: Empirical · Consensus signal: Empirical
Teacher disagreement score0.757
Threshold uncertainty score0.544

Codex and Gemma teacher scores by category

CategoryCodexGemma
Metaresearch0.0020.000
Meta-epidemiology (narrow)0.0000.000
Meta-epidemiology (broad)0.0000.000
Bibliometrics0.0010.001
Science and technology studies0.0000.000
Scholarly communication0.0000.001
Open science0.0000.000
Research integrity0.0000.001
Insufficient payload (model declined to judge)0.0000.000

Machine scores (provisional)

The two teacher heads of the student model, read on this work. A score orders the frame for review; it never asserts a category, and the validation status ships verbatim with every row.

Baseline scores from an immature model (maturity gate not passed, 7 training rounds). Scores rank; they never assert a category.

Opus teacher head0.092
GPT teacher head0.326
Teacher spread0.235 · how far apart the two teachers sit on this one work
Validation statusscore_only:v0-immature-baseline · verbatim from the scoring run: score_only means the number may rank works, and no category label ships from it

Classification

machine, unvalidated

Machine predicted; a candidate call from one teacher head, not a consensus.

The models applied no category: nothing in the taxonomy fit this work.
Study designObservational
Domainnot available
GenreEmpirical

How this classification was reached, model by model and score by score, is at the end of the page under "How this classification was reached".

Quick stats

Citations1
Published2024
Admission routes1
Has abstractyes

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