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All Journal IAES International Journal of Artificial Intelligence (IJ-AI) Jurnal Ekonomi, Bisnis dan Kewirausahaan (JEBIK) Teknik dan Ilmu Komputer Jurnal Informatika dan Teknik Elektro Terapan JAIS (Journal of Applied Intelligent System) ELKOMIKA: Jurnal Teknik Energi Elektrik, Teknik Telekomunikasi, & Teknik Elektronika Measurement : Jurnal Akuntansi Jurnal Sistem dan Manajemen Industri Equilibrium: Jurnal Ilmiah Ekonomi, Manajemen dan Akuntansi Kinetik: Game Technology, Information System, Computer Network, Computing, Electronics, and Control Owner : Riset dan Jurnal Akuntansi PINUS: Jurnal Penelitian Inovasi Pembelajaran JAE (Jurnal Akuntansi dan Ekonomi) Value: Jurnal Manajemen dan Akuntansi Ilomata International Journal of Tax and Accounting Global Financial Accounting Journal Current : Jurnal Kajian Akuntansi dan Bisnis Terkini Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Advance Sustainable Science, Engineering and Technology (ASSET) ABDI MOESTOPO: Jurnal Pengabdian pada Masyarakat Jurnal Akuntansi dan Keuangan (JAK) Jurnal Ilmu Ekonomi Manajemen dan Akuntansi Media Riset Akuntansi Auditing & Informasi PERMANA : Jurnal Perpajakan, Manajemen, dan Akuntansi Conference on Community Engagement Project (Concept) Metris: Jurnal Sains dan Teknologi Al-Zayn: Jurnal Ilmu Sosial & Hukum Advance Sustainable Science, Engineering and Technology (ASSET) Mashlahah: Journal of Islamic Economics Tartib: Jurnal of Educational Management Jurnal Akuntansi
Budi Harsono
Universitas Kristen Krida Wacana
Religion Arts Humanities Chemical Engineering, Chemistry & Bioengineering Chemistry Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Materials Science & Nanotechnology Social Sciences Transportation Other

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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 Abdullah, Mohammad Taufiq ABUNG, NINDY PRATIWI Alviah, Nuvikha Alvina Amelia, Herlin Anita Arga Dwi Pambudi Aslam, Shoaib Averina Candra, Valentine Cynthia Hayat Djatmika, Gatot Hery Eddy Wijanto Eddy Wiyanto Edwin Saputra erna wati Hadiyanto, Marvin Yonathan Handoko Karjantoro Harry Nenobais Hendi Hendi Hendi Hendi, Hendi Irwani, Muhammad Lutfi Ivone, Ivone Iwan Aang Soenandi Johansah Liman Jovianto, Jovianto Karnadi, Indra Keshava, Ananda Khoh, Azan Kwok, Christina lamto widodo Leon Febri Lidia Wati Lim, Fennesy Fiorent Lusiana, Vera Mariska Ramadana Mirabelle, Eileen Miratunisa Moestopo, Hermanto Joesoef Nani Djohan Ningsih, Putu Tirta Sari Novi Novi Nugroho, Ferid Nurpavitia, Ilena Oktavera, Isnia Pakpahan, Roy Tumpal Pramesti, Desinta Putri, Safarisa Rahmatia Rahmadi, Muhammad Hanan Reyvan, Alvin Richie Estrada Rina Rina Rosalinda Sari Dewi Septiany, Sheila SERLY Serly, Serly Silvana, Versia Sudarto Sujono Sutanto, Kevin Syah Alam Tamamy, Aries Jehan Tang, Sukiantono Tanra, Ivan Tedia Unwidjaja, Dwi Satriany Vanessa, Vindy Vellin, Mellinda Vina, Vina Wigrantoro, Mas Winny Yoren, Sherina Zaenal Arifin