SIZE OF BOARD EFFECT RETURN ON ASSET AND RETURN ON EQUITY OF BANKING SECTOR IN INDONESIA

Ferli, Ossi and Fauzia, Shaffira Nuriklima and Christiani, Adinda Emilia (2020) SIZE OF BOARD EFFECT RETURN ON ASSET AND RETURN ON EQUITY OF BANKING SECTOR IN INDONESIA. In: Call for Paper - 2nd International Seminar on Accounting Society under the theme "The Impact of Artificial Intelligent on Accounting For Society 5.0 ”, 2 Juli 2020, Online. (Unpublished)

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Abstract

Good corporate governance, is one of the keys to the company's success to grow and be profitable in the long term while winning global business competition. One of a country's economic stability is affected by the health of the banking system. The purpose of this study is to examine the impact of governance on the performance of banking companies in Indonesia. A review of the previous literature presented in this study found that corporate governance is positively related to company performance or successful in improving company performance. The research sample contained 27 banking companies listed on the Indonesia Stock Exchange during the 2013-2018 period. Empirical results show that performance such as return on assets (ROA) and return on equity (ROE) are significantly related to banking corporate governance in Indonesia. However, earnings per share (EPS), as a measure of performance does not show significant changes as a result of corporate governance. Overall this study found a positive effect of board size as corporate banking governance mechanisms for all banks in Indonesia. Keywords : Corporate governance, board size, firm performance, return on assets (ROA), return on equity (ROE), earnings per share (EPS).

Item Type: Conference or Workshop Item (Paper)
Subjects: H Social Sciences > H Social Sciences (General)
H Social Sciences > HG Finance
Divisions: KODEPRODI61201#Manajemen
Depositing User: Mrs. Ossi Ferli
Date Deposited: 28 Aug 2020 03:31
Last Modified: 28 Aug 2020 03:31
URI: http://repository.ibs.ac.id/id/eprint/972

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