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Corporate Governance And Firm Performance Of Shariah-Compliant Company Of Consumer Product Industry

Table 1:

Variables Measurement of variables
Dependent Variable:
Financial Performance:
Profitability Profit before tax
Return on Asset (ROA) Net income after tax / ∑ assets
Inventory Turnover Cost of goods sold / Average inventory
Independent variables:
CG variables:
Board size ∑ Number of directors on board
Proportion of Non-Executive Directors Percentage of Independent Non-Executive Directors (INEDs) to ∑ directors
Audit committee Number of Audit committee on board
Board meeting Frequency of board meeting
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