A Study On The Evolution Of Corporate Governance Definitions And Measurement Methods Suryani Srijayanti (a), Arumega Zarefar (b), Novita Indrawati (c), Rheny Afriana Hanif (d), Restu Agusti (e) ,Desmiyanti (f)
a) Students of Master Accounting Study Program, Faculty of Economics and Business, Universitas Riau
b) Department of Accounting, Faculty of Economics and Business, Universitas Riau
c) Department of Accounting, Faculty of Economics and Business, Universitas Riau
d) Department of Accounting, Faculty of Economics and Business, Universitas Riau
e) Department of Accounting, Faculty of Economics and Business, Universitas Riau
f) Department of Accounting, Faculty of Economics and Business, Universitas Riau
Abstract
Purposes: This study examines Corporate Governance (CG), aims to map the diverse definitions and measurements of CG, given the absence of a single, universally applicable definition.
Methods: The methodology employed is a literature review, which includes qualitative data analysis from various sources, including books, journals, and related reports.
Results: The study^s findings indicate that the definition of CG varies depending on the context and source- however, it is generally understood as a system that regulates and oversees companies to ensure proper and accountable management. Additionally, this research identifies various proxies used by previous researchers in measuring CG, reflecting the complexity and dynamics involved in its implementation
Conclusion and suggestion: the findings will contribute to academics and researchers in formulating more effective CG measurements in the future.
Keywords: Corporate Governance-Cadbury Report-CG Definition & Measurement-and literature review.
