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Corporate Governance Compliance in Banking Industry: The Role of the Board

ZULFIKAR, Rudi and LUKVIARMAN, NIKI and SUHARDJANTO, DJOKO and Ismail, Tubagus and Astuti, Kurniasih Dwi and Meutia, Meutia (2020) Corporate Governance Compliance in Banking Industry: The Role of the Board. Journal of Open Innovation: Technology, Market, and Complexity, 6 (4). ISSN 2199-8531

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Abstract

This study seeks to supply empirical evidence for how board characteristics influence corporate governance compliance in the Indonesian banking industry. Corporate governance compliance level represents a company’s actions to fulfill regulatory obligations that aim to protect the public from potential investment losses in the banking industry. This research was conducted by analyzing the influence of board characteristics, specifically how a board of commissioners’ institutions and their instruments affect corporate governance compliance. The entire banking industry, which was listed on the Indonesia Stock Exchange from 2010 to 2015, was employed as the population for this research. Purposive sampling was used as the sampling technique, resulting in 195 observations. To test this study’s hypotheses, multiple regression was applied as the data analysis method. The results revealed that the size of the board of commissioners, the proportion of independent commissioners, the experience of commissioners, and the size of the audit committee were factors that encouraged management in the banking industry to improve their firms’ corporate governance compliance. This indicates that monitoring from the board acts as an effective mechanism for reducing information asymmetry. This research also proves that open innovation following regulations can increase compliance with laws. Keywords: Corporate governance; board; commissioners’ board; audit committee; risk-monitoring committee

Item Type: Article
Contributors:
ContributionContributorsNIP/NIM
AuthorZulfikar, Rudi197205022001121001
AuthorLUKVIARMAN, NIKIUNSPECIFIED
AuthorSUHARDJANTO, DJOKOUNSPECIFIED
AuthorIsmail, Tubagus197312302001121001
AuthorAstuti, Kurniasih Dwi197601142010122001
AnnotatorMeutia, MeutiaUNSPECIFIED
Uncontrolled Keywords: Corporate governance; board; commissioners’ board; audit committee; risk-monitoring committee
Subjects: H Social Sciences > H Social Sciences (General)
H Social Sciences > HB Economic Theory
H Social Sciences > HD Industries. Land use. Labor > HD61 Risk Management
Divisions: 08-Pascasarjana > 62101-Magister Akuntansi
Depositing User: Perpustakaan Pusat
Date Deposited: 31 Jan 2022 14:31
Last Modified: 18 Jul 2022 10:21
URI: http://eprints.untirta.ac.id/id/eprint/9963

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