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All Journal Jurnal Pendidikan Ekonomi (JUPE) Jurnal Akuntansi Profesi Equilibrium: Jurnal Ilmiah Ekonomi, Manajemen dan Akuntansi Owner : Riset dan Jurnal Akuntansi Journal of Economic, Management, Accounting and Technology (JEMATech) Gorontalo Accounting Journal Akurasi : Jurnal Studi Akuntansi dan Keuangan MES: Journal of Mathematics Education and Science Global Financial Accounting Journal EKONOMI, KEUANGAN, INVESTASI DAN SYARIAH (EKUITAS) Community Development Journal: Jurnal Pengabdian Masyarakat Marine Kreatif Journal of Management - Small and Medium Enterprises (SME's) Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Jurnal Pengabdian kepada Masyarakat Jurnal Akuntansi dan Keuangan (JAK) An Idea Health Journal Dirgamaya: Jurnal Manajemen dan Sistem Informasi Jurnal Minfo Polgan (JMP) Journal Of Human And Education (JAHE) Jurnal Cakrawala Ilmiah Journal of Innovation Research and Knowledge MINERAL E-Jurnal Manajemen Trisakti School of Management (TSM) Economics and Business Journal Jurnal Keuangan dan Bisnis Nexus Synergy: A Business Perspective JOEEL (Journal of English Education and Literature) Pallangga: Journal of Agriculture Science and Research Jurnal Akuntansi Jurnal Ilmiah Mahasiswa & Penelitian Keperawatan
Serly, Serly
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Journal : Jurnal Akuntansi

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The Role of Foreign Ownership in Moderating Board Characteristics, Independent Directors, and Board of Commissioners on Bank Financial Performance in Indonesia Serly, Serly; Vanessa, Vindy; Harsono, Budi
Jurnal Akuntansi Vol. 18 No. 1 (2026): Vol. 18 No. 1 (2026)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v18i1.14164

Abstract

Purpose – The purpose of this study is to analyze the effect of board characteristics, including the presence of female directors, independent directors, and independent commissioners, on the financial performance of commercial banks listed on the Indonesia Stock Exchange (IDX), as well as to examine the role of foreign ownership in moderating the relationship between board characteristics and banking performance in Indonesia. Design/Methodology/Approach – This study uses a quantitative approach based on secondary data from the company's annual reports for the period 2019-2023. Findings – The results of the study show that the presence of female directors does not have a significant direct impact on bank financial performance, but has a more positive impact when they act as independent directors. In addition, independent commissioners have been shown to have a positive and significant influence on bank financial performance. These findings confirm that the effectiveness of the board of directors structure, particularly independence in supervision, plays an important role in improving banking performance and has strategic implications for strengthening financial sector governance in Indonesia. Research limitations/Implications – This study is limited to banks listed on the Indonesia Stock Exchange during the period 2019–2023 and uses relatively limited corporate governance variables and profitability indicators, so it does not fully reflect all factors that affect banking financial performance in Indonesia. Therefore, further research is recommended to expand the sample coverage and add other governance measures in order to gain a more comprehensive understanding of bank financial performance. Keywords: Bank Performance, Board of Directors, Foreign Ownership, Independent Commissioners, Independent Director
Co-Authors Abin, Rais Abri Abri, Abri Agfiyani, Acik Ako, Ayu Syarbani Amirudin Amirudin Anita Anita Anwar Anwar Ariadi, Deni Arif Maulana Yusuf Aritonang, Julius Dermawan Arrafif, Rifqi Asdar, Faisal Aseanty, Deasy Bryan, Gaffrendo Budi Harsono Chai, Silvia Revalina Dea Tiara Monalisa Butar-Butar Delnecca, Delnecca Desi Desi, Desi Deudeu Durrotunafisah Dina Hartini Endang Setyawati Hisyam, Endang Setyawati Fedelia, Jeslyn Fitri Anggriani Gebril, Steven Gizella, Gizella Golan Hasan, Golan Grace Evelyn Gustiara Irawan Gustiara, Gustiara Harahap, Nurajdina Herwed Nelson Hesniati, Hesniati Hodairiyah, Hodairiyah Ilham Ilham Ilyas, Halmina Indaryono Indaryono, Indaryono Iqlima, Iqlima Iqlima, Nur Alniz Irja, Mhd Irmawaty, Irmawaty Jasmine, Jasmine Javita, Javita Jennifer Jennifer Jennyfer, Jennyfer Jolinna, Cindy Karen Karen Karmini, Resti Khoh, Azan Kinadi, Febriana Liyanti, Fanny Desmita Malay, Irvan Mariska Ramadana Melyana Melyana Mohammad Candra MUHAMMAD RIZAL Muzakkir Muzakkir Natalya, Natalya Nayottama, Vicky Nelson Neng Lia Natalia Nurpavitia, Ilena Pane, Kiki Candra Pohan, Syahrial Hasanuddin Purwianti , Lily Putri, Adriyana Putri, Fransiska Minerva Putri, Safarisa Rahmatia Qadri, Rizni Aulia Ray Suryadi, Ray Rico, Rico Rostiani, Yeny Safna, Safna Sarfilianty Anggiani, Sarfilianty SEPTA HARYANTI, DENNY Septiany, Sheila Sitorus, Indra Benny Siva Salsabila Sugianto Sugianto Suryati Suryati Susanto, Androni Tabitha Amelia Tan, Selty Tang, Sukiantono Tiffany, Tiffany Tio, Collin Vanessa, Vindy Veblyn, Veblyn Velicia, Paula Verona, Naza Viasco, David Candra Viviany, Viviany William William Willim, Raymond Wirdan Fauzi Rahman Yanni, Yanni Yayuk Apriyanti, Yayuk Yuliani, Nova Yumi Dian Yumi Yumi Zain, M. Rafli Zarini, Irma