Komang Ayu Krisnadewi and Noorlailie Soewarno and Dian Agustia (2020) Optimum Board Size to Achieve Optimal Performance in Indonesia. Journal of Asian Finance, Economics and Business, 7 (11). pp. 231-239. ISSN 2288-4637; eISSN: 2288-4645

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Abstract

The aim of this paper is to review the role of board size as part of the corporate governance system. This paper discusses one aspect of corporate governance, namely, boards, in the Indonesian context. Using the literature review method, this paper explores factors that need to be considered to determine the optimal number of boards, especially in Indonesia. We explore some determinants of board size, such as complexity and leverage, ownership structure, and financial ratio support. The results reveal that an understanding of the differences found in the two-tier board model helps us understand that the different functions of the board of commissioners and the board of directors require different test treatments from countries that adhere to one-tier systems. A review of the relationship between board size and company performance is expected to provide the corporate governance literature with insights into optimizing the sizes of boards that can improve company performance, both in terms of boards of commissioners and boards of directors. This paper proposes the simultaneous testing of board size's relationship with company performance. The results of this study are expected to make a more real contribution about the effect of board size on company performance.

Item Type:	Article
Uncontrolled Keywords:	Board Size; Corporate Governance; Performance; Two-tier; Indonesia
Subjects:	H Social Sciences H Social Sciences > HF Commerce > HF5601 Accounting
Divisions:	04. Fakultas Ekonomi dan Bisnis > Akuntansi Artikel Ilmiah > SCOPUS INDEXED JOURNAL
Creators:	Creators NIM Komang Ayu Krisnadewi UNSPECIFIED Noorlailie Soewarno NIDN0025126402 Dian Agustia NIDN0020086105
Depositing User:	Tn Sugeng Riyanto
Date Deposited:	03 May 2021 04:18
Last Modified:	03 May 2021 04:18
URI:	http://repository.unair.ac.id/id/eprint/106222
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