{"id":"https://openalex.org/W4308734402","doi":"https://doi.org/10.1080/23311975.2022.2126123","title":"Corporate governance and non-performing loans: The mediating role of financial performance","display_name":"Corporate governance and non-performing loans: The mediating role of financial performance","publication_year":2022,"publication_date":"2022-11-09","ids":{"openalex":"https://openalex.org/W4308734402","doi":"https://doi.org/10.1080/23311975.2022.2126123"},"language":"en","primary_location":{"id":"doi:10.1080/23311975.2022.2126123","doi":"https://doi.org/10.1080/23311975.2022.2126123","is_oa":true,"landing_page_url":"https://doi.org/10.1080/23311975.2022.2126123","pdf_url":"https://www.tandfonline.com/doi/epdf/10.1080/23311975.2022.2126123?needAccess=true&role=button","source":{"id":"https://openalex.org/S2738076829","display_name":"Cogent Business & Management","issn_l":"2331-1975","issn":["2331-1975"],"is_oa":true,"is_in_doaj":true,"is_core":true,"listed_in":["abdc-c","cwts-core","doaj","fnege-4","jufo-1","norway-1","poland-40","russia-white-list-2","vabb-shw"],"host_organization":"https://openalex.org/P4310311767","host_organization_name":"Cogent OA","host_organization_lineage":["https://openalex.org/P4310311767"],"host_organization_lineage_names":["Cogent OA"],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Cogent Business & Management","raw_type":"journal-article"},"volume":null,"type":"article","is_traditional":true,"indexed_in":["crossref","doaj"],"open_access":{"is_oa":true,"oa_status":"gold","oa_url":"https://www.tandfonline.com/doi/epdf/10.1080/23311975.2022.2126123?needAccess=true&role=button","any_repository_has_fulltext":true},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5109466131","display_name":"Indri Kartika","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I4210108557","display_name":"Sultan Agung Islamic University","ror":"https://ror.org/015hejj83","country_code":"ID","type":"education","lineage":["https://openalex.org/I4210108557"]}],"countries":["ID"],"is_corresponding":true,"raw_author_name":"Indri Kartika","raw_affiliation_strings":["Universitas Islam Sultan Agung","Faculty of Economics, Department of Accounting, Universitas Islam Sultan Agung, Semarang, Indonesia"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Universitas Islam Sultan Agung","institution_ids":["https://openalex.org/I4210108557"]},{"raw_affiliation_string":"Faculty of Economics, Department of Accounting, Universitas Islam Sultan Agung, Semarang, Indonesia","institution_ids":["https://openalex.org/I4210108557"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5031665453","display_name":"Sri Sulistyowati","orcid":"https://orcid.org/0000-0003-3362-6029","observed_orcids":["https://orcid.org/0000-0003-3362-6029"]},"institutions":[{"id":"https://openalex.org/I4210108557","display_name":"Sultan Agung Islamic University","ror":"https://ror.org/015hejj83","country_code":"ID","type":"education","lineage":["https://openalex.org/I4210108557"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Sri Sulistyowati","raw_affiliation_strings":["Universitas Islam Sultan Agung","Faculty of Economics, Department of Accounting, Universitas Islam Sultan Agung, Semarang, Indonesia"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Universitas Islam Sultan Agung","institution_ids":["https://openalex.org/I4210108557"]},{"raw_affiliation_string":"Faculty of Economics, Department of Accounting, Universitas Islam Sultan Agung, Semarang, Indonesia","institution_ids":["https://openalex.org/I4210108557"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5028486969","display_name":"Budi Septiawan.","orcid":"https://orcid.org/0000-0003-0122-1211","observed_orcids":["https://orcid.org/0000-0003-0122-1211"]},"institutions":[{"id":"https://openalex.org/I4210159629","display_name":"Universitas Pasundan","ror":"https://ror.org/059cs8z68","country_code":"ID","type":"education","lineage":["https://openalex.org/I4210159629"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Budi Septiawan","raw_affiliation_strings":["Universitas Pasundan","Faculty of Economics and Business, Department of Accounting, Universitas Pasundan, Bandung, Indonesia"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Universitas Pasundan","institution_ids":["https://openalex.org/I4210159629"]},{"raw_affiliation_string":"Faculty of Economics and Business, Department of Accounting, Universitas Pasundan, Bandung, Indonesia","institution_ids":["https://openalex.org/I4210159629"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5065206654","display_name":"Maya Indriastuti","orcid":"https://orcid.org/0000-0002-3049-4406","observed_orcids":["https://orcid.org/0000-0002-3049-4406"]},"institutions":[{"id":"https://openalex.org/I4210108557","display_name":"Sultan Agung Islamic University","ror":"https://ror.org/015hejj83","country_code":"ID","type":"education","lineage":["https://openalex.org/I4210108557"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Maya Indriastuti","raw_affiliation_strings":["Universitas Islam Sultan Agung","Faculty of Economics, Department of Accounting, Universitas Islam Sultan Agung, Semarang, Indonesia"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Universitas Islam Sultan Agung","institution_ids":["https://openalex.org/I4210108557"]},{"raw_affiliation_string":"Faculty of Economics, Department of Accounting, Universitas Islam Sultan Agung, Semarang, Indonesia","institution_ids":["https://openalex.org/I4210108557"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":2,"corresponding_author_ids":["https://openalex.org/A5109466131"],"corresponding_institution_ids":["https://openalex.org/I4210108557"],"apc_list":{"value":950,"currency":"GBP","value_usd":1165},"apc_paid":{"value":950,"currency":"GBP","value_usd":1165},"fwci":2.9034,"has_fulltext":true,"cited_by_count":26,"citation_normalized_percentile":{"value":0.91195177,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":95,"max":99},"biblio":{"volume":"9","issue":"1","first_page":null,"last_page":null},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T13957","display_name":"Corporate Governance and Financial Management","score":0.5669000148773193,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T13957","display_name":"Corporate Governance and Financial Management","score":0.5669000148773193,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10127","display_name":"Banking stability, regulation, efficiency","score":0.17829999327659607,"subfield":{"id":"https://openalex.org/subfields/2003","display_name":"Finance"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10019","display_name":"Corporate Finance and Governance","score":0.1266999989748001,"subfield":{"id":"https://openalex.org/subfields/2003","display_name":"Finance"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/corporate-governance","display_name":"corporate governance","score":0.9409999847412109},{"id":"https://openalex.org/keywords/non-performing-loans","display_name":"non-performing loans","score":0.9990000128746033},{"id":"https://openalex.org/keywords/financial-performance","display_name":"financial performance","score":0.9520000219345093},{"id":"https://openalex.org/keywords/mediating-effect","display_name":"mediating effect","score":0.7889999747276306},{"id":"https://openalex.org/keywords/audit-committee","display_name":"audit committee","score":0.8790000081062317},{"id":"https://openalex.org/keywords/ceo-duality","display_name":"CEO duality","score":0.9990000128746033},{"id":"https://openalex.org/keywords/independent-commissioners","display_name":"independent commissioners","score":0.9470000267028809},{"id":"https://openalex.org/keywords/banking","display_name":"banking sector","score":0.5460000038146973},{"id":"https://openalex.org/keywords/emerging-markets","display_name":"emerging markets","score":0.7710000276565552},{"id":"https://openalex.org/keywords/banking-supervision","display_name":"banking supervision","score":0.8199999928474426}],"concepts":[{"id":"https://openalex.org/C544833334","wikidata":"https://www.wikidata.org/wiki/Q2005","display_name":"JavaScript","level":2,"score":0.7851712703704834},{"id":"https://openalex.org/C124913957","wikidata":"https://www.wikidata.org/wiki/Q1232548","display_name":"Zoom","level":3,"score":0.6163702011108398},{"id":"https://openalex.org/C39389867","wikidata":"https://www.wikidata.org/wiki/Q380767","display_name":"Corporate governance","level":2,"score":0.5568700432777405},{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.5444745421409607},{"id":"https://openalex.org/C182306322","wikidata":"https://www.wikidata.org/wiki/Q1779371","display_name":"Order (exchange)","level":2,"score":0.5340114235877991},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.44693243503570557},{"id":"https://openalex.org/C2776401178","wikidata":"https://www.wikidata.org/wiki/Q12050496","display_name":"Feature (linguistics)","level":2,"score":0.4392361640930176},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.3553442060947418},{"id":"https://openalex.org/C199360897","wikidata":"https://www.wikidata.org/wiki/Q9143","display_name":"Programming language","level":1,"score":0.3247408866882324},{"id":"https://openalex.org/C41895202","wikidata":"https://www.wikidata.org/wiki/Q8162","display_name":"Linguistics","level":1,"score":0.10305139422416687},{"id":"https://openalex.org/C127413603","wikidata":"https://www.wikidata.org/wiki/Q11023","display_name":"Engineering","level":0,"score":0.0853222906589508},{"id":"https://openalex.org/C15336307","wikidata":"https://www.wikidata.org/wiki/Q1766051","display_name":"Lens (geology)","level":2,"score":0.0},{"id":"https://openalex.org/C138885662","wikidata":"https://www.wikidata.org/wiki/Q5891","display_name":"Philosophy","level":0,"score":0.0},{"id":"https://openalex.org/C78762247","wikidata":"https://www.wikidata.org/wiki/Q1273174","display_name":"Petroleum engineering","level":1,"score":0.0}],"mesh":[],"locations_count":4,"locations":[{"id":"doi:10.1080/23311975.2022.2126123","doi":"https://doi.org/10.1080/23311975.2022.2126123","is_oa":true,"landing_page_url":"https://doi.org/10.1080/23311975.2022.2126123","pdf_url":"https://www.tandfonline.com/doi/epdf/10.1080/23311975.2022.2126123?needAccess=true&role=button","source":{"id":"https://openalex.org/S2738076829","display_name":"Cogent Business & Management","issn_l":"2331-1975","issn":["2331-1975"],"is_oa":true,"is_in_doaj":true,"is_core":true,"listed_in":["abdc-c","cwts-core","doaj","fnege-4","jufo-1","norway-1","poland-40","russia-white-list-2","vabb-shw"],"host_organization":"https://openalex.org/P4310311767","host_organization_name":"Cogent OA","host_organization_lineage":["https://openalex.org/P4310311767"],"host_organization_lineage_names":["Cogent OA"],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Cogent Business & Management","raw_type":"journal-article"},{"id":"pmh:oai:RePEc:taf:oabmxx:v:9:y:2022:i:1:p:2126123","doi":null,"is_oa":false,"landing_page_url":"http://hdl.handle.net/10.1080/23311975.2022.2126123","pdf_url":null,"source":{"id":"https://openalex.org/S4306401271","display_name":"RePEc: Research Papers in Economics","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I77793887","host_organization_name":"Federal Reserve Bank of St. Louis","host_organization_lineage":["https://openalex.org/I77793887"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"article"},{"id":"pmh:oai:doaj.org/article:e5279b9d2a5d4450a980ec80c2775d72","doi":null,"is_oa":true,"landing_page_url":"https://doaj.org/article/e5279b9d2a5d4450a980ec80c2775d72","pdf_url":null,"source":{"id":"https://openalex.org/S4306401280","display_name":"DOAJ (DOAJ: Directory of Open Access Journals)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"repository"},"license":"cc-by-sa","license_id":"https://openalex.org/licenses/cc-by-sa","version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"Cogent Business & Management, Vol 9, Iss 1 (2022)","raw_type":"article"},{"id":"pmh:oai:econstor.eu:10419/289265","doi":null,"is_oa":true,"landing_page_url":"https://hdl.handle.net/10419/289265","pdf_url":null,"source":{"id":"https://openalex.org/S4306401696","display_name":"Econstor (Econstor)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"repository"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"","raw_type":"doc-type:article"}],"best_oa_location":{"id":"doi:10.1080/23311975.2022.2126123","doi":"https://doi.org/10.1080/23311975.2022.2126123","is_oa":true,"landing_page_url":"https://doi.org/10.1080/23311975.2022.2126123","pdf_url":"https://www.tandfonline.com/doi/epdf/10.1080/23311975.2022.2126123?needAccess=true&role=button","source":{"id":"https://openalex.org/S2738076829","display_name":"Cogent Business & Management","issn_l":"2331-1975","issn":["2331-1975"],"is_oa":true,"is_in_doaj":true,"is_core":true,"listed_in":["abdc-c","cwts-core","doaj","fnege-4","jufo-1","norway-1","poland-40","russia-white-list-2","vabb-shw"],"host_organization":"https://openalex.org/P4310311767","host_organization_name":"Cogent OA","host_organization_lineage":["https://openalex.org/P4310311767"],"host_organization_lineage_names":["Cogent OA"],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Cogent Business & Management","raw_type":"journal-article"},"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":true,"pdf":true},"content_urls":{"pdf":"https://content.openalex.org/works/W4308734402.pdf","grobid_xml":"https://content.openalex.org/works/W4308734402.grobid-xml"},"referenced_works_count":44,"referenced_works":["https://openalex.org/W87918143","https://openalex.org/W1495498299","https://openalex.org/W1557814886","https://openalex.org/W1965235124","https://openalex.org/W1975788149","https://openalex.org/W1979561269","https://openalex.org/W2000380427","https://openalex.org/W2057190074","https://openalex.org/W2100116030","https://openalex.org/W2103338523","https://openalex.org/W2134770761","https://openalex.org/W2139796938","https://openalex.org/W2163649965","https://openalex.org/W2182497151","https://openalex.org/W2230589230","https://openalex.org/W2291962776","https://openalex.org/W2324983266","https://openalex.org/W2334207534","https://openalex.org/W2409420395","https://openalex.org/W2561345463","https://openalex.org/W2752352740","https://openalex.org/W2752617332","https://openalex.org/W2761794940","https://openalex.org/W2777199483","https://openalex.org/W2793626173","https://openalex.org/W2796844313","https://openalex.org/W2893585711","https://openalex.org/W2904657295","https://openalex.org/W2964460132","https://openalex.org/W2982114028","https://openalex.org/W2989904074","https://openalex.org/W2995415797","https://openalex.org/W3014942376","https://openalex.org/W3097833108","https://openalex.org/W3116730037","https://openalex.org/W3121134904","https://openalex.org/W3121343076","https://openalex.org/W3121860823","https://openalex.org/W3122859634","https://openalex.org/W3124102702","https://openalex.org/W3124796296","https://openalex.org/W3165157077","https://openalex.org/W4220794794","https://openalex.org/W4388416724"],"related_works":["https://openalex.org/W3007829631","https://openalex.org/W3071751050","https://openalex.org/W3087792914","https://openalex.org/W2940030844","https://openalex.org/W4402250931","https://openalex.org/W4312743037","https://openalex.org/W2234129989","https://openalex.org/W3121860823","https://openalex.org/W4404717397","https://openalex.org/W2891146036"],"abstract_inverted_index":{"Non-performing":[0],"loans":[1,69,163],"(NPL)":[2],"for":[3],"banking":[4,153],"are":[5],"a":[6,9,16,28,38,166],"necessity":[7],"but":[8],"frightening":[10],"specter.":[11],"A":[12],"high":[13],"NPL":[14,26],"indicates":[15],"bank\u2019s":[17],"failure":[18],"to":[19,63,157,164],"manage":[20],"its":[21],"business.":[22],"The":[23,99],"increasingly":[24],"uncontrollable":[25],"with":[27],"net":[29],"position":[30],"of":[31,44,76,101,140,161],"above":[32],"5%":[33],"will":[34,87],"make":[35],"the":[36,42,106,120,132,138,152,159],"bank":[37],"patient":[39],"regulator":[40],"in":[41,70],"category":[43],"banks":[45],"under":[46],"intensive":[47],"or":[48],"special":[49],"supervision.":[50],"Therefore,":[51,147],"corporate":[52,142],"governance":[53,143],"(audit":[54],"committee,":[55,108],"CEO":[56,109],"duality,":[57,110],"and":[58,65,111],"independent":[59,112],"commissioners)":[60],"is":[61,155],"needed":[62],"stabilize":[64],"even":[66],"minimize":[67,158],"non-performing":[68,117,127,145,162],"banks\u2019":[71],"440":[72],"annual":[73],"financial":[74,123,133,168],"statements":[75],"emerging":[77],"markets":[78],"sourced":[79],"from":[80],"Bloomberg":[81],"during":[82],"2016\u20132020.":[83],"All":[84],"research":[85,149],"data":[86],"be":[88],"processed":[89],"by":[90],"structural":[91],"equation":[92],"modeling":[93],"based":[94],"on":[95,144],"partial":[96],"least":[97],"squares.":[98],"results":[100],"this":[102,148],"study":[103],"indicate":[104],"that":[105,151],"audit":[107],"commissioners":[113],"do":[114],"not":[115],"affect":[116],"loans.":[118,128,146],"At":[119],"same":[121],"time,":[122],"performance":[124,134],"positively":[125],"affects":[126],"In":[129],"other":[130],"words,":[131],"variable":[135],"cannot":[136],"mediate":[137],"effect":[139],"good":[141],"implies":[150],"industry":[154],"expected":[156],"ratio":[160],"create":[165],"healthy":[167],"performance.":[169]},"counts_by_year":[{"year":2026,"cited_by_count":5},{"year":2025,"cited_by_count":11},{"year":2024,"cited_by_count":7},{"year":2023,"cited_by_count":3}],"updated_date":"2026-11-10T11:39:43.021295","created_date":"2022-11-15T00:00:00"}