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All Journal Indonesian Journal of Business and Entrepreneurship (IJBE) SAR (Soedirman Accounting Review): Journal of Accounting and Business BALANCE: Jurnal Akuntansi, Auditing dan Keuangan Journal of Information System, Applied, Management, Accounting and Research Journal of Contemporary Accounting Akuntoteknologi : Jurnal Ilmiah Akuntansi dan Teknologi Al-Kharaj: Journal of Islamic Economic and Business Jurnal Ners Journal of Management - Small and Medium Enterprises (SME's) SPRINTER: Jurnal Ilmu Olahraga Jurnal Pengabdian Kepada Masyarakat Patikala Economicus: Jurnal Ekonomi dan Manajemen International Journal of Science and Society (IJSOC) SENTRI: Jurnal Riset Ilmiah JURNAL ECONOMINA International Journal of Contemporary Accounting Media Ilmiah Akuntansi Jurnal Keperawatan Jurnal Riset Ekonomi dan Akuntansi Riset Ilmu Manajemen Bisnis dan Akuntansi Dinamika Publik: Jurnal Manajemen dan Administrasi Bisnis Jurnal Akuntansi, Keuangan, Perpajakan dan Tata Kelola Perusahaan Jurnal Ekonomi, Akuntansi dan Perpajakan Jurnal Intelek Insan Cendikia Jurnal Greenation Ilmu Akuntansi Balance: Jurnal Akuntansi, Auditing, dan Keuangan Atestasi : Jurnal Ilmiah Akuntansi
Pangaribuan, David
Fakultas Ekonomi Dan Bisnis Universitas Bhayangkara Jakarta Raya
Religion Aerospace Engineering Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Medicine & Pharmacology Nursing Physics Social Sciences Other

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PENGARUH KARAKTERISTIK DEWAN KOMISARIS DAN DIREKSI TERHADAP PROFITABILITAS BUMN SEKTOR NON KEUANGAN DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERASI Romi Yunani; Istianingsih; David Pangaribuan
Economicus : Jurnal Ekonomi dan Manajemen Vol. 16 No. 2 (2026): Juni: Economicus : Jurnal Ekonomi dan Manajemen
Publisher : Institut Teknologi dan Bisnis Dewantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47860/economicus.v16i2.239

Abstract

This study aims to examine the effects of board characteristics—age, gender, educational level, educational relevance, board size, tenure, and the Board Index—on the profitability of non-financial state-owned enterprises (SOEs). It also investigates the moderating role of firm size in these relationships. The study employs Partial Least Squares Structural Equation Modeling (PLS-SEM) using SmartPLS. Board characteristic data were collected from the annual reports of non-financial SOEs for the period 2019–2024. A total of 224 firm-year observations were obtained through purposive sampling. The analysis includes testing direct effects and moderating effects using the bootstrapping procedure. The findings indicate that all board characteristics, including the Board Index, do not significantly influence profitability. However, firm size significantly moderates the relationship between the Board Index and profitability (original sample = 0.137; t = 2.003; p = 0.045). The effectiveness of boards in enhancing financial performance is driven more by organizational dynamics and governance quality than by demographic attributes alone.
Co-Authors Aditya Riyadi, Dimas Agnes Enonita Harefa Agnes Mariana Pardosi Aidil Fajri Lintang Aldi Supriyanto Amaliah, Alifia Anandita Arimbi Ansori, Wakhid Arimbi, Anandita Aulia, Ismiani Bertha Elvy Napitupulu Bintang Timur, Evita Brigita Maharani Cahyadi Husadha Cahyadi Husadha Cahyani Saragih Defiani Nindasari Dimas Aditia Dini Sagala Dwi Renaldy Putra Eka Sari Apriliyanti Elia Rossa Elia Rossa Evita Bintang Timur FAHRI Fauziah, Risyah Febria Amanda Fitri, Nur Laela Ginting, Suranta Pratama Goklas Sihombing Hartono, Rudi Heni Susanti, Heni Istianingsih Istianingsih Sastrodiharjo, Istianingsih Khan, Muhammad Asif Khazanah, Uswatun Limbong, Tania Elisabeth Maharani, Brigita Mariana Pardosi, Agnes Marinda Machdar, Nera Marundha, Amor Meilani, Kurnia Milala, Anna R Minrejo, Sumarno Mita Nurhidayah Muhamad Daffa Fairus Mulyadi Mulyadi Nabila Syifaa Azzahra Suwandi Nada Salsabila Nera Marinda Machdar Neyla Safitri Ni Gusti Ayu Eka Nur Laela Fitri Nurhayati, Tutty Nurhidayah, Mita Nuryati, Tutty Panata Bangar Hasioan Sianipar Panata Bangar Hasioan Sianipar Pardosi, Agnes Mariana Prasetya, Yudha Putri Hapsari Kusumawati Rahmatika Fidela Hilary Rely, Gilbert Risyah Fauziah Risyah Fauziah Romi Yunani Rossa, Elia Sahala Fransiskus Marbun Sahala Fransiskus Marbun Sherly Suci Rahmadhani Sumarno Manrejo Sumarno Sumarno Syamil, Ahmad Sysilia Tri Hapsari Triana Yuniati Triana Yuniati Triyana, Yeni Uswatun Khazanah Valerina Leo Sinaga Wahid Ansori Widyastuty, Tri Windy Sapta Handayani Zega Wulanlaka Tineke Tendean Yeni Triyana Yulianti Yulianti Yulianti Yulianti Yuniati, Triana