PENGARUH KARAKTERISTIK DEWAN DIREKSI TERHADAP KINERJA KEUANGAN YANG DIMODERASI OLEH BANK SIZE DI INDONESIA

Nazmia Widiputri (Universitas Trisakti)
Nesiya Disman (Universitas Trisakti)
Farah Margaretha Leon (Universitas Trisakti)

MANAJEMEN DEWANTARA
Vol 10 No 1 (2026): MANAJEMEN DEWANTARA

Objectives: To examine the effects of board characteristics on bank financial performance, with bank size as a moderator. Methods: Panel data regression involving 21 IDX-listed banks during 2019–2023. Research Gap/Novelty: Integrates board characteristics, bank size moderation, and macroeconomic factors in explaining banking profitability. Results: Bank size and liquidity risk ratio positively influenced ROA and ROE. Board size, independence, gender diversity, and age diversity showed no significant effects. Interactions with bank size and GDP were insignificant. Conclusion: Bank size and liquidity risk management are more influential than board characteristics in determining financial performance.