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Muhammad Agung Prabowo
Department of Accounting Faculty of Economics and Business Universitas Sebelas Maret Jl. Ir. Sutami No.36A, Surakarta, 57126, Indonesia
Economics, Econometrics & Finance

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Board Characteristics and Accounting Performance in Banking Industry: The Indonesian Experience Muhammad Agung Prabowo
Jurnal Keuangan dan Perbankan Vol 22, No 1 (2018): January 2018
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (318.342 KB) | DOI: 10.26905/jkdp.v22i1.1742

Abstract

This paper examines the effect of board characteristics on accounting return in the Indonesian banking industry. The conceptual framework borrows from agency theory claiming that the board is held liable for monitoring responsibilities and that monitoring effectiveness will lead to higher corporate achievement. Yet the theory predicts that board characteristics matter in constituting firm performance. It is hypothesized that leadership structure, representation of independent directors, board size, and the rank of college board chairperson attended are necessary attributes enable the board to deliver better performance. The investigation is based on a dataset consisting of 83 banks during 2009-2015. Panel data analysis reveal that the proportion of independent directors, board leadership structure, and board size shows insignificant influence. The rank of universities the board chairperson graduated is found to have an impact on accounting earnings. The impact is robust after the type of controlling owners is taken into account. Yet the association between university rank and performance is more pronounced in the listed-banks.JEL Classification: G32; M14DOI: https://doi.org/10.26905/jkdp.v22i1.1742
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