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All Journal Jurnal Keuangan dan Perbankan Journal of Economics, Business, & Accountancy Ventura Gadjah Mada International Journal of Business Journal of Indonesian Economy and Business AKRUAL: Jurnal Akuntansi International Research Journal of Business Studies (E-Journal) Jurnal Organisasi Dan Manajemen Jurnal Akuntansi dan Bisnis The Indonesian Journal of Accounting Research AJAR (Asian Journal of Accounting Research) (e-Journal) International Research Journal of Business Studies
Sidharta Utama
Faculty Of Economics And Business, Universitas Indonesia, Indonesia
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Journal : International Research Journal of Business Studies (E-Journal)

 1 
Board Characteristics and Firm Performance: Evidence from Indonesia Hidayat, Athalia Ariati; Utama, Sidharta
INTERNATIONAL RESEARCH JOURNAL OF BUSINESS STUDIES Vol 8, No 3 (2015): December 2015 - March 2016
Publisher : Universitas Prasetiya Mulya

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The Influence of Corporate Governance Mechanism on the Relationship Between Related Party Transactions and Earnings Management Sidharta Utama, Aria Farah Mita,
INTERNATIONAL RESEARCH JOURNAL OF BUSINESS STUDIES Vol 7, No 1 (2014): April-July 2014
Publisher : Universitas Prasetiya Mulya

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Abstract

Board of Commissioners in Corporate Governance, Firm Performance, and Ownership Structure Utama*, Cynthia Afriani; Utama**, Sidharta
INTERNATIONAL RESEARCH JOURNAL OF BUSINESS STUDIES Vol 12, No 2 (2019): August - November 2019
Publisher : Universitas Prasetiya Mulya

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Abstract

The purpose of this study is to investigate: firstly, the two-way causality between firms performance and the size of BOC; secondly, the nonlinear effect of board size on the firms? performance; thirdly, the direct and moderating effects of the ownership structure on the influence of firm performance on board size. Using the ROA as a measure of firm performance, we find that there is a simultaneous relationship between firm performance and the size of BOC: the size of the board has an inverted U-shaped effect on firm performance while firms performance has a negative influence on board size. We find that the size of the board of commissioners increases firm performance up to a certain level, but a very large board reduces firm performance. We find marginal evidence that ownership structure has a moderating effect on the impact of firm performance on board size. We document that the negative effect of performance on board size dissipates as ownership right increases. The negative effect of performance on board size marginally strengthens. Thus, our study contributes to the literature by finding that the negative influence of firm performance and board primarily occurs on firms that are subject to high incentive expropriation by controlling shareholders.Keywords:board size, board of commissioners, corporate governance, firm performance,ownership structure, cash-flow rights, control rights.* Department of Management, Faculty of Economics and Business, Universitas Indonesia, Kampus UI Depok 16424, Indonesia** Department of Accounting, Faculty of Economic and Business, Universitas Indonesia, Kampus UI Depok 16424, Indonesia https://doi.org/10.21632/irjbs.12.2.111-136
The Influence of Corporate Governance Mechanism on the Relationship Between Related Party Transactions and Earnings Management Sidharta Utama, Aria Farah Mita,
INTERNATIONAL RESEARCH JOURNAL OF BUSINESS STUDIES Vol 7, No 1 (2014): April-July 2014
Publisher : Universitas Prasetiya Mulya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21632/irjbs.7.1.1051

Abstract

Board Characteristics and Firm Performance: Evidence from Indonesia Athalia Ariati Hidayat; Sidharta Utama
INTERNATIONAL RESEARCH JOURNAL OF BUSINESS STUDIES Vol 8, No 3 (2015): December 2015 - March 2016
Publisher : Universitas Prasetiya Mulya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21632/irjbs.8.3.1146

Abstract

Board of Commissioners in Corporate Governance, Firm Performance, and Ownership Structure Cynthia Afriani Utama; Sidharta Utama
INTERNATIONAL RESEARCH JOURNAL OF BUSINESS STUDIES Vol 12, No 2 (2019): August - November 2019
Publisher : Universitas Prasetiya Mulya

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The purpose of this study is to investigate: firstly, the two-way causality between firms performance and the size of BOC; secondly, the nonlinear effect of board size on the firms’ performance; thirdly, the direct and moderating effects of the ownership structure on the influence of firm performance on board size. Using the ROA as a measure of firm performance, we find that there is a simultaneous relationship between firm performance and the size of BOC: the size of the board has an inverted U-shaped effect on firm performance while firms performance has a negative influence on board size. We find that the size of the board of commissioners increases firm performance up to a certain level, but a very large board reduces firm performance. We find marginal evidence that ownership structure has a moderating effect on the impact of firm performance on board size. We document that the negative effect of performance on board size dissipates as ownership right increases. The negative effect of performance on board size marginally strengthens. Thus, our study contributes to the literature by finding that the negative influence of firm performance and board primarily occurs on firms that are subject to high incentive expropriation by controlling shareholders.Keywords:board size, board of commissioners, corporate governance, firm performance,ownership structure, cash-flow rights, control rights.* Department of Management, Faculty of Economics and Business, Universitas Indonesia, Kampus UI Depok 16424, Indonesia** Department of Accounting, Faculty of Economic and Business, Universitas Indonesia, Kampus UI Depok 16424, Indonesia https://doi.org/10.21632/irjbs.12.2.111-136
Co-Authors Ariyoto Karnen, Kresnohadi Athalia Ariati Hidayat Cynthia A. Utama Cynthia Afriani Utama, Cynthia Afriani Dewi Kartika Sari Dianwicaksih Arieftiara Dwi Martani Etty Murwaningsari F. Leonardo Z F. Leonardo Z Fitriany Fitriany, Fitriany Hilda Rosietta, Hilda Hilda Rossieta I Gusti Ketut Agung Ulupui I Made Pradana Adiputra Karnen, Kresnohadi Ariyoto Karyani, Etikah Rachmawati, Nurul Aisyah SATRIYAS ILYAS Septian Bayu Kristanto Siti Khomsatun Sylvia Veronica Siregar Zahroh Naimah, Zahroh