Ukuran Dewan Direksi dan Implikasinya terhadap  Kinerja Keuangan Perusahaan

Bhenu Artha; Antonius Satria Hadi; Bahri Bahri; Niken Permata Sari; Utami Tunjung Sari; Cahya Purnama Asri; Bintoro Satriadhi

doi:10.31004/riggs.v4i2.535

Authors

Bhenu Artha Universitas Widya Mataram
Antonius Satria Hadi Universitas Widya Mataram
Bahri Bahri Universitas Widya Mataram
Niken Permata Sari Universitas Widya Mataram
Utami Tunjung Sari Universitas Widya Mataram
Cahya Purnama Asri Universitas Widya Mataram
Bintoro Satriadhi Universitas Widya Mataram

DOI:

https://doi.org/10.31004/riggs.v4i2.535

Keywords:

ukuran dewan direksi, perusahaan, kinerja keuangan, organisasi

Abstract

Pemantauan dilakukan oleh dewan direksi dari sudut pandang lembaga. Dewan perusahaan bertanggung jawab untuk mengawasi manajemen dan mencegah perilaku oportunistik. Dewan besar mungkin kurang efisien karena kesulitan dalam menyelesaikan masalah keagenan di antara anggota dewan. Penelitian ini menganalisis tentang pengaruh ukuran dewan direksi terhadap kinerja keuangan, yang diukur dengan non-performing loan (NPL), return on assets (ROA), dan return on equity (ROE) pada Bank Ganseha periode Maret 2012 – September 2024. Penelitian ini termasuk kuantitatif dan menggunakan regresi linier untuk analisis data. Hasil penelitian menunjukkan bahwa ukuran dewan direksi berpengaruh negatif signifikan terhadap NPL, ukuran dewan direksi berpengaruh positif signifikan terhadap ROA, ukuran dewan direksi tidak berpengaruh signifikan terhadap ROE.

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