scholarly journals Independence, size and performance of the board: An emerging market research

2018 ◽  
Vol 15 ◽  
pp. 201-208 ◽  
Author(s):  
Joy Elly Tulung ◽  
Dendi Ramdani

The purpose of this article is to find the link between board independence, board size and BPD (regional development bank) performance for describing the corporate governance in regional development bank. The sample of firms consists all 26’s BPD in Indonesia in the period 2010-2014; we take secondary data from the annual report of each BPD, total 203 top executives who are members of the boards of all BPD in Indonesia. The results are the influence of the board independence and board size on the BPD performance. The sample employed all the members of the boards of BPD in Indonesia giving us a confidence in generalization our findings. The statistical method used to test the hypotheses is OLS regression. This method was applied to measure the relationship between board independence, board size and BPD performance. The results suggested that there is a positive relationship between board independence, board size and BPD performance.

2020 ◽  
Vol 45 (3) ◽  
pp. 141-151
Author(s):  
Hanh Song Thi Pham ◽  
Duy Thanh Nguyen

This article investigates the moderating role of board independence in the relationship between debt financing and performance of emerging market firms. We have used an empirical model in which the firm’s accounting profitability is a dependent variable and the independent variables are debt financing, board independence, the interaction variable made of debt financing and board independence as well as various control variables. Our analysis is based on a panel data set of 300 listed firms in Vietnam between 2013 and 2017. Our study finds that debt financing has a significantly negative effect and that board independence reduces the adverse impact of debt financing on accounting profitability. Our results are consistent across different estimation models and methods.


Jurnal Office ◽  
2019 ◽  
Vol 5 (1) ◽  
pp. 23
Author(s):  
Anna Sulfianti

This study examines the relationship between granting with a liquid level in a bank that aims: (1) To determine the extent to which credit is given to the liquidity position of the South Sulawesi Regional Development Bank. (2) To get a clear picture of the relationship between the amount of funds available and the credit activities of the South Sulawesi Regional Development bank. (3) To find out the policies stipulated by the Regional Development Bank of South Sulawesi, especially the credit sector. The data collection method used in this study, is through Library Research, and Field Research. Based on the analysis of the results of the research and discussion, in this section it can be concluded: (1) the South Sulawesi Regional Development Bank which is the Regional Government of South Sulawesi Province in addition to functioning as a public bank as well as regional government holders whose source of funds comes from local governments and service office located in the province of South Sulawesi. (2) The development of credit funds channeled by the Regional Development Banks of South Sulawesi tends to increase from year to year, (3) From the supply of funds and credit channeled by the Regional Development Bank of South Sulawesi, it is known that the supply of these funds is not channeled as credit, either short-term credit and long-term credit.


Author(s):  
Luka Mailafia ◽  
Jibril Adamu

Objective–This study examines the moderating effect of company age on the relationship between board features on timely disclosure of audited financial statements. Specifically it tests the effects of board size, proportionate audit committee size, board independence on timely disclosure of the banks under study; and assess the influence of age as a moderator of board size, proportionate audit committee size, and board independence respectively as they affect timely disclosure of the listed deposit money banks in Nigeria. Design/methodology–The sample of 10 banks out of 15 listed deposit money banks in Nigeria were used. Secondary data was gathered from the sampled banks’ annual accounts and reports. Correlational research design was used to examine the relationship between the studied variables. Descriptive statistics, correlation, and hierarchical multiple regression analyses were eventually carried. Results –This study finds that board size and proportionate audit committee size are negatively related to timely disclosure of listed deposit money banks in Nigeria with the later exerting significant effect on the dependent variable. Furthermore, company age moderates both corporate governance and timely disclosure. Therefore, this study recommends that companies should strategize ways to improve corporate governance practice in order to inspire confidence on investors by timely disclosure of the financial report. Contribution – The study has been able to provide evidence on age as a moderator to some corporate governance determinants of timeliness disclosure peculiar to Nigerian Deposit Money Banks. It has also addressed the measurement issue regarding audit committee size, introduced a new term known as ‘proportionate audit committee size’ as a variable.


2020 ◽  
Vol 11 (1) ◽  
pp. 117-134
Author(s):  
Cindy Claudia F M Djara ◽  
Rolland E Fanggidae ◽  
Ni Putu Nursiani

This research was conducted at the Head Office of PT. NTT Regional Development Bank. Thepurpose of this study was to determine the effect of Emotional Intelligence and Spiritual Intelligenceon Student Performance at the Head Office of PT. NTT Regional Development Bank. The dataanalysis technique used in this study is by conducting multiple regression tests. The results of thisstudy partially Emotional Intelligence has a positive and significant influence on employeeperformance at the Head Office of PT. The NTT Regional Development Bank and SpiritualIntelligence has not significant influence on employee performance at the Head Office of PT. NTTRegional Development Bank. Simultaneously Emotional Intelligence and Spiritual Intelligencehave a positive but significant influence on employee performance at the Head Office of PT. NTTRegional Development Bank. Emotional intelligence and spiritual influence, employee performancebut small. contributionTherefore the need to pay attention to management factors that can affectother dissimilar employee performance Keywords: Emotional Intelligence, Spiritual Intelligence and Performance


2020 ◽  
Author(s):  
Doni Marlius ◽  
Sintia Pebriyana

The purpose of this study was to determine the level of health of the West Sumatra Regional Development Bank Padang Main Branch during 2018-2019. The type of data used is secondary data obtained by the documentation method taken from the West Sumatra BPD Main Branch bank publication report during the 2018-2019 period. This research was conducted using 2018-2019 financial statements, namely the balance sheet and income statement. Based on the analysis of profitability based on ROA can be categorized as good, this is based on the results of the calculation of the average return on assets for 2 years there is between 2.17% -1.88%. The financial performance of the West Sumatra Regional Development Bank Padang Main Branch during 2018-2019 based on ROE can be categorized as good, this is based on the results of the calculation of the average return on equity for 2 years between 4.5% -4.9%. The financial performance of BPD Bank Sumatera Barat Main Branch Padang during 2018-2019 based on BOPO can be categorized as good, this is based on the results of 2 years calculation between 77.8% - 77.6%. The financial performance of the Bank of West Sumatra Bank BPD Main Branch Padang during 2018-2019 based on NPM can be categorized as good, this is based on the results of the calculation of the average NPM for 2 years between 15.2% - 16.5%


2019 ◽  
Vol 3 (2) ◽  
pp. 219
Author(s):  
Ishak Ramli ◽  
Elson Kristian

Tujuan penelitian adalah untuk menganalisis pengaruh variabel spesifik perbankan seperti informasi modal terhadap aktiva tertimbang menurut risiko diukur dengan rasio CAR, informasi total pinjaman terhadap total aset diukur dengan rasio LTA, informasi ukuran bank, informasi laba setelah pajak terhadap rata-rata aset diukur dengan rasio ROE, dan informasi inefisiensi bank yang diukur dengan rasio BOPO terhadap Risiko Kredit yang diukur dengan rasio NPL. Populasi yang dijadikan obyek penelitian berjumlah 26 BPD di Indonesia 2011-2016. Penelitian ini menggunakan data panel dengan jumlah data observasi sebanyak 156. Data sekunder diolah dengan metode Generalized Method of Moment. Hasil penelitian menunjukkan bahwa informasi modal terhadap aktiva tertimbang menurut risiko, laba setelah pajak terhadap rata-rata modal, dan inefisiensi berpengaruh negatif terhadap Risiko Kredit pada BPD di Indonesia. Sementara informasi total pinjaman terhadap total aset dan ukuran bank berpengaruh positif terhadap risiko kredit pada BPD di Indonesia. The purpose of this study is to analyze the effect of specific bank variables represented by CAR (Capital Adequacy Ratio), LTA (Loan to Asset) Ratio, Size, ROE (Return on Equity) Ratio, and Inefficiency on credit risk measured by NPL on Regional Development Bank in Indonesia. Population of this research taken as the object of observation amounted to 26 Regional Development Banks in Indonesia in the period 2011 - 2016. This research is using panel data with total data amounted to 156 firm-years observation. Secondary data is processed with Generalized Method of Moment. The result showed CAR, ROE, and Inefficiency have negative impact on NPL in Regional Development Bank in Indonesia. Meanwhile, LTA and Size have positive impact on NPL in Regional Development Bank in Indonesia.


2020 ◽  
Vol 5 (2) ◽  
pp. 285
Author(s):  
Indah Osi ◽  
Sugeng Prayitno ◽  
Iqra Wiarta ◽  
Endah Tri Kurniasih

The regional development bank is part of the financial services industry in Indonesia. Regional development banks in addition to intermediation in the financial system also have an important role for the region, namely as a source of income for the region. That is why a good asset quality assessment is required in order for the regional development bank to provide dividends and survive in the financial services industry. This research aims to find out and analyze the asset quality of regional development banks in Indonesia with case studies on jambi regional development bank or commonly abbreviated jambi bank. The research method used is quantitative analysis with sourced in secondary data taken from the annual report of Jambi bank for the period 2017 to 2019 with an assessment of the assessment of bank Indonesia regulation number 14/15/PBI/2012. The results of the study are capital ratio, asset quality, rentability and liquidity of jambi banks as a whole to achieve a good ratio in the period 2017 to 2019.


2020 ◽  
Vol 13 (1) ◽  
pp. 87-96
Author(s):  
Stefanus MS Sadana

This study aims to examine servant leadership as a differentiator in Indonesian regional development bank. It investigates the role of Human Resource (HR) leaders as a differentiator to leverage performance. The methodology used is a soft system methodology-based action research (SSM-AR). This qualitative study was conducted at South Sumatra and Bangka Belitung Regional Development Bank (Bank BSB). The findings provide a challenge to maintain sustainable growth and performance improvement services to customers. According to servant leadership theory this research gives an alternative leadership model for regional development bank. In facing global business context, this model gives the bank competitiveness to respond dynamic market that it serves, including for customers, competitors, and supplier trends.


2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Mahmoud Elmarzouky ◽  
Khaldoon Albitar ◽  
Khaled Hussainey

Purpose This paper aims to investigate whether Covid-19 related information is associated with a higher level of performance disclosure in the annual reports. Furthermore, it examines the moderating effect of corporate governance on the relationship between Covid-19 and the performance disclosure by using three governance mechanisms: board size, board independence and gender diversity. Design/methodology/approach The authors use quantitative content analysis. The authors applied an automated textual analysis technique to measure the level of Covid-19 information and performance disclosure for the UK Financial Times Stock Exchange all-share non-financial firms. Findings The authors found a significant positive relationship between the Covid-19 disclosure and the firm performance disclosure in the annual reports. The authors also find that both board independence and gender diversity moderate the relationship between the Covid-19 related information and the level of performance disclosure in the annual reports. The authors further run a robustness analysis, which confirms the main results. Practical implications The finding is beneficial for the regulatory setters to better understand whether firms provide generic or meaningful Covid-19 information linked to the firm’s performance. The unique findings of this paper are relevant to regulators, governments, management, shareholders and academics. Originality/value The authors contribute to the literature in a unique and core research area not researched previously. The paper links the Covid-19 disclosure with the firm performance from the corporate narrative perspective. The paper underlines governance factors as a moderating role in this relationship by considering three main mechanisms: board size, board independence and gender diversity.


2021 ◽  
pp. 1069031X2110306
Author(s):  
Nilay Bicakcioglu-Peynirci ◽  
Robert E. Morgan

We investigate how strategic resource decisions—concerning slack resources and strategic marketing ambidexterity—influence the relationship between internationalization and firm performance of emerging market firms. Based upon the resource-based view, we synthesize two dominant, yet divergent, perspectives that explain the respective resource slack advantages and liabilities in the internationalization literature: the flexible capacity and the efficient capacity perspectives. We also explore the moderating role of strategic marketing ambidexterity which comprises a bundle of marketing activities covering both exploitation-dominant actions and exploration-dominant actions. We empirically examine our hypothesized relationships with data from a sample of 1,683 firm-year observations for the period between 2005 and 2018 and find that distinct forms of resource slacks have contrasting effects on the relationship between internationalization and performance. Our results provide strong evidence for positive moderation effect of unabsorbed slack resources and a negative moderation effect of absorbed slack resources on the internationalization-performance relationship. We also indicate nonsignificant moderating effect of strategic marketing ambidexterity, demonstrating that internationalization attains higher firm performance regardless of its exploration-dominant or exploitation-dominant strategic emphasis in emerging economies.


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