The Influence of the Size of the Board of Commissioners, Size of the Board of Directors, Size of the Audit Committee, and Company Size on Banking Performance at Indonesian Regional Development Banks in 2015-2020

Ifadatul Musdalifah; Risdiana Himmati

doi:10.18326/aicieb.v1i0.37

Ifadatul Musdalifah Islamic business management, Faculty of Islamic Economics and Business, UIN Sayyid Ali Rahmatullah, Tulungagung
Risdiana Himmati Islamic business management, Faculty of Islamic Economics and Business, UIN Sayyid Ali Rahmatullah, Tulungagung

DOI: https://doi.org/10.18326/aicieb.v1i0.37

Abstract

This research is motivated by the fact that the ROA of Regional Development Banks in 2015-2019 fluctuated, this shows that there are factors that influence it, one of which is Good Corporate Governance. By implementing Good Corporate Governance and supported by the mechanism will improve banking performance. Banking performance is influenced by the size of the Board of Commissioners, the size of the Board of Directors, the size of the Audit Committee, and the size of the company. The formulation of the problem in this study is how do the size of the board of commissioners, the size of the board of directors, the size of the audit committee, and the size of the company affect banking performance at the regional development banks of Indonesia in 2015-2020?. By using a quantitative approach and the type of secondary data as well as the number of samples of 12 banks were taken using the purposive sampling technique. Data processing using E-Views10 with panel data regression analysis techniques. The results of this study are partially the size of the Board of Commissioners, the size of the Board of Directors, and the size of the company have no significant effect on banking performance. Meanwhile, the size of the Audit Committee has a negative and significant effect on banking performance. Simultaneously the size of the Board of Commissioners, the size of the Board of Directors, the size of the Audit Committee, and the size of the company have a significant effect on banking performance.

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