Pengaruh Tata Kelola Perusahaan Terhadap Performa Bank yang Terdaftar di Otoritas Jasa Keuangan
DOI:
https://doi.org/10.29407/jae.v7i3.18505Keywords:
Corporate governance, Bank performance, IndonesiaAbstract
This study aims to investigate the effect of the characteristics of board of commissioners on bank performance which measured by ROA and PAT in banking companies listed on the Financial Services Authority for period 2017-2021. The characteristics of the board of commissioner consist of the board size, independent commissioner, board of commissioner meeting, and board of commissioner expertise. The population of this study was banking companies listed in the Financial Services Authority in period 2017-2021 with a total sample of 312 data. This study used the panel regression method and showed that the variable board size has a significant positive effect on PAT and does not have a significant effect on ROA. The independent commissioner, board of commissioner meetings, and board of commissioner expertise also have no significant effect on bank performance.
References
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Liang, Q., Xu, P., & Jiraporn, P. (2013). Board characteristics and Chinese bank performance. Journal of Banking and Finance, 37(8), 2953–2968. https://doi.org/10.1016/j.jbankfin.2013.04.018
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Nyamongo, E. M., & Temesgen, K. (2013). The effect of governance on performance of commercial banks in Kenya: A panel study. Corporate Governance (Bingley), 13(3), 236–248. https://doi.org/10.1108/CG-12-2010-0107
Rahman, M. M., & Saima, F. N. (2018). Efficiency of board composition on firm performance: Empirical evidence from listed manufacturing firms of Bangladesh. Journal of Asian Finance, Economics and Business, 5(2), 53–61. https://doi.org/10.13106/jafeb.2018.vol5.no2.53
Sarkar, J., & Sarkar, S. (2018). Bank ownership, board characteristics and performance: evidence from commercial banks in india†. International Journal of Financial Studies, 6(1), 1–30. https://doi.org/10.3390/ijfs6010017
Shukla, A., Narayanasamy, S., & Krishnakumar, R. (2020). Impact of board size on the accounting returns and the asset quality of Indian banks. International Journal of Law and Management, 62(4), 297–313. https://doi.org/10.1108/IJLMA-12-2018-0271
Tulung, J. E., & Ramdani, D. (2018). Independence, size and performance of the board: An emerging market research. Corporate Ownership and Control, 15(2–1), 201–208. https://doi.org/10.22495/cocv15i2c1p6
Zgarni, A. (2018). Board of Directors, Ownership Structure, Regulation and Bank Performance: What Can Change After the Financial Crisis. International Journal of Economics and Financial Issues, 8(2), 161–174.
Al-Saidi, M., & Al-Shammari, B. (2013). Board composition and bank performance in Kuwait: an empirical study. Managerial Auditing Journal, 28(6), 472–494. https://doi.org/10.1108/02686901311329883
Almoneef, A., & Samontaray, D. P. (2019). Corporate governance and firm performance in the Saudi banking industry. Banks and Bank Systems, 14(1), 147–158. https://doi.org/10.21511/bbs.14(1).2019.13
AlQudah, A. M., Azzam, M. J., Aleqab, M. M., & Shakhatreh, M. Z. (2019). The impact of board of directors characteristics on banks performance: Evidence from Jordan. Academy of Accounting and Financial Studies Journal, 23(2), 1–16.
Aminu, B., Aisha, M., & Muhammad, T. (2015). The effect of board size and composition on the financial performance of banks in Nigeria. African Journal of Business Management, 9(16), 590–598. https://doi.org/10.5897/ajbm2015.7797
Arayssi, M., & Jizi, M. I. (2019). Does corporate governance spillover firm performance? A study of valuation of MENA companies. Social Responsibility Journal, 15(5), 597–620. https://doi.org/10.1108/SRJ-06-2018-0157
Assenga, M. P., Aly, D., & Hussainey, K. (2018). The impact of board characteristics on the financial performance of Tanzanian firms. Corporate Governance (Bingley), 18(6), 1089–1106. https://doi.org/10.1108/CG-09-2016-0174
Babić, V., Nikolić, J., & Simić, M. (2020a). BOARD STRUCTURE AND BANK PERFORMANCE : EVIDENCE FROM SERBIAN BANKING SECTOR. 17, 57–68.
Babić, V., Nikolić, J., & Simić, M. (2020b). Board Structure and Bank Performance: Evidence From Serbian Banking Sector. Facta Universitatis, Series: Economics and Organization, 17, 057. https://doi.org/10.22190/fueo191006005b
Bezawada, B., & Adavelli, S. R. (2020). Corporate Governance, Board Characteristics and Performance of Indian Banks: an Empirical Study. International Journal of Economics and Financial Issues, 10(3), 83–87. https://doi.org/10.32479/ijefi.9536
Bouteska, A. (2020). Do Board Characteristics Affect Bank Performance? Evidence from the Eurozone. Journal of Asset Management, 21(6), 535–548. https://doi.org/10.1057/s41260-020-00181-2
Chou, T.-K., & Buchdadi, A. D. (2017). Independent Board, Audit Committee, Risk Committee, the Meeting Attendance level and Its Impact on the Performance: A Study of Listed Banks in Indonesia. International Journal of Business Administration, 8(3), 24. https://doi.org/10.5430/ijba.v8n3p24
Daadaa, W. (2020). Board characteristics and bank performance in emerging stock markets. International Journal of Business and Emerging Markets, 12(2), 119–132. https://doi.org/10.1504/IJBEM.2020.107728
Djebali, N., & Zaghdoudi, K. (2020). Testing the governance-performance relationship for the Tunisian banks: a GMM in system analysis. Financial Innovation, 6(1). https://doi.org/10.1186/s40854-020-00182-5
Elbahar, E. R. (2019). Board of director’s characteristics and bank performance: Evidence from GCC region. Corporate Ownership and Control, 17(1), 14–23. https://doi.org/10.22495/cocv17i1art2
Gafoor, C. P. A., Mariappan, V., & Thiyagarajan, S. (2018). Board characteristics and bank performance in India. IIMB Management Review, 30(2), 160–167. https://doi.org/10.1016/j.iimb.2018.01.007
Habtoor, O. S. (2020). The Moderating Role of Ownership Concentration on the Relationship between Board Composition and Saudi Bank Performance. Journal of Asian Finance, Economics and Business, 7(10), 675–685. https://doi.org/10.13106/jafeb.2020.vol7.no10.675
Hajer, C., & Anis, J. (2018). Analysis of the Impact of Governance on Bank Performance: Case of Commercial Tunisian Banks. Journal of the Knowledge Economy, 9(3), 871–895. https://doi.org/10.1007/s13132-016-0376-6
Haris, M., Yao, H., Tariq, G., Javaid, H. M., & Ul Ain, Q. (2019). Corporate governance, political connections, and bank performance. International Journal of Financial Studies, 7(4). https://doi.org/10.3390/ijfs7040062
Jaswal, P., & Aggarwal, M. (2021a). Board Characteristics And Performance Of Banks- Evidence From India. 12(12), 1723–1733.
Jaswal, P., & Aggarwal, M. (2021b). Board Characteristics And Performance Of Banks- Evidence From India Turkish Journal of Computer and Mathematics Education Research Article. 12(12), 1723–1733.
Johl, S. K., Kaur, S., & Cooper, B. J. (2015). Board Characteristics and Firm Performance: Evidence from Malaysian Public Listed Firms. Journal of Economics, Business and Management, 3(2), 239–243. https://doi.org/10.7763/joebm.2015.v3.187
Liang, Q., Xu, P., & Jiraporn, P. (2013). Board characteristics and Chinese bank performance. Journal of Banking and Finance, 37(8), 2953–2968. https://doi.org/10.1016/j.jbankfin.2013.04.018
Mayur, M., & Saravanan, P. (2017). Performance implications of board size, composition and activity: empirical evidence from the Indian banking sector. Corporate Governance (Bingley), 17(3), 466–489. https://doi.org/10.1108/CG-03-2016-0058
Missaoui, S., & Raissi, N. (2020). Governance effect of board of directors on banking performance: Evidence from Tunisia. International Journal of Financial Research, 11(2), 358–370. https://doi.org/10.5430/ijfr.v11n2p358
Naushad, M., & Malik, S. A. (2015). Corporate governance and bank performance: A study of selected banks in GCC region. Asian Social Science, 11(9), 226–234. https://doi.org/10.5539/ass.v11n9p226
Nyamongo, E. M., & Temesgen, K. (2013). The effect of governance on performance of commercial banks in Kenya: A panel study. Corporate Governance (Bingley), 13(3), 236–248. https://doi.org/10.1108/CG-12-2010-0107
Rahman, M. M., & Saima, F. N. (2018). Efficiency of board composition on firm performance: Empirical evidence from listed manufacturing firms of Bangladesh. Journal of Asian Finance, Economics and Business, 5(2), 53–61. https://doi.org/10.13106/jafeb.2018.vol5.no2.53
Sarkar, J., & Sarkar, S. (2018). Bank ownership, board characteristics and performance: evidence from commercial banks in india†. International Journal of Financial Studies, 6(1), 1–30. https://doi.org/10.3390/ijfs6010017
Shukla, A., Narayanasamy, S., & Krishnakumar, R. (2020). Impact of board size on the accounting returns and the asset quality of Indian banks. International Journal of Law and Management, 62(4), 297–313. https://doi.org/10.1108/IJLMA-12-2018-0271
Tulung, J. E., & Ramdani, D. (2018). Independence, size and performance of the board: An emerging market research. Corporate Ownership and Control, 15(2–1), 201–208. https://doi.org/10.22495/cocv15i2c1p6
Zgarni, A. (2018). Board of Directors, Ownership Structure, Regulation and Bank Performance: What Can Change After the Financial Crisis. International Journal of Economics and Financial Issues, 8(2), 161–174.
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Published
2022-11-06
How to Cite
Juliani, M., & Jennica. (2022). Pengaruh Tata Kelola Perusahaan Terhadap Performa Bank yang Terdaftar di Otoritas Jasa Keuangan. JAE (JURNAL AKUNTANSI DAN EKONOMI), 7(3), 19–29. https://doi.org/10.29407/jae.v7i3.18505
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Volume 7 No 3 Tahun 2022
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