JAE (Jurnal Akuntansi dan Ekonomi)
Vol 7 No 3 (2022): JAE (Jurnal Akuntansi dan Ekonomi)

Pengaruh Tata Kelola Perusahaan Terhadap Performa Bank yang Terdaftar di Otoritas Jasa Keuangan

Juliani, Meily (Unknown)
Jennica (Unknown)



Article Info

Publish Date
06 Nov 2022

Abstract

This study aims to investigate the effect of the characteristics of board of commissioners on bank performance which measured by ROA and PAT in banking companies listed on the Financial Services Authority for period 2017-2021. The characteristics of the board of commissioner consist of the board size, independent commissioner, board of commissioner meeting, and board of commissioner expertise. The population of this study was banking companies listed in the Financial Services Authority in period 2017-2021 with a total sample of 312 data. This study used the panel regression method and showed that the variable board size has a significant positive effect on PAT and does not have a significant effect on ROA. The independent commissioner, board of commissioner meetings, and board of commissioner expertise also have no significant effect on bank performance.

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Journal Info

Abbrev

akuntansi

Publisher

Subject

Economics, Econometrics & Finance

Description

Journal of JAE is a peer review journal published by Department of Accounting and the media for researchers, practitioners and lecturers who will publish the results of their research. The aim of the Journal is to facilitate scientific publication of the results of researches in Indonesia and ...