JUMLAH DEWAN DIREKSI SEBAGAI DETERMINAN KINERJA KEUANGAN BANK GANESHA

Utami Tunjung Sari, Bahri Bahri, Ardhi Khairi, Cahya Purnama Asri

Abstract


Ukuran atau jumlah direksi telah menjadi bahan diskusi dalam kinerja perusahaan di mana sejumlah penelitian berusaha untuk mengeksplorasi dampak ukuran dewan pada kinerja keuangan. Penelitian ini adalah kuantitatif dan merupakan studi kasus di Bank Ganesha, menggunakan data laporan keuangan triwulanan antara Maret 2013 – Juni 2021 dan menggunakan analisis regresi linier. Hasil menunjukkan terdapat pengaruh positif signifikan jumlah direksi terhadap return on assets (ROA) di Bank Ganesha. Penelitian selanjutnya sebaiknya meneliti variabel makro yang mempengaruhi kinerja keuangan perusahaan.

 

Kata Kunci:  jumlah direksi, bank, return on assets


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DOI: https://doi.org/10.26877/ep.v7i2.13646

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