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THE EFFECT OF BOARD OF COMMISSIONERS SIZE, INDEPENDENT COMMISSIONERS SIZE AND BOARD OF DIRECTORS SIZE ON FINANCIAL PERFORMANCE

Jurnal Manajemen Terapan dan Keuangan · Vol. 15 No. 01 (2026) · hlm. 442–456

DOI
10.22437/jmk.v15i01.53677
ISSN
2685-9424, 2252-8636
Terbit
2026-03-12
Penerbit
Program Studi Manajemen Pemerintahan dan Keuangan Daerah Fakultas Ekonomi dan Bisnis Universitas Jambi
Bahasa
en
Lisensi
creativecommons.org/licenses/by/4.0

Abstrak

This study aims to analyze the influence of the size of the board of commissioners, independent commissioners, and board of directors on the financial performance of manufacturing companies in Indonesia. The research approach is quantitative, using multiple linear regression analysis and secondary data. The study population includes all manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2021-2023 period, with a final sample of 17 companies that met the criteria, selected using purposive sampling. The results show that simultaneously, the size of the board of commissioners, independent commissioners, and board of directors significantly influence financial performance. Partially, the size of the board of commissioners has a negative and significant effect, independent commissioners have a positive but insignificant effect, while the size of the board of directors has a positive and significant effect. The coefficient of determination indicates that variations in financial performance are explained by these three variables, while the remainder is influenced by other factors. These findings confirm that effective corporate governance management, particularly through optimizing the role of the board of directors and improving the quality of independent commissioners, can support a company's financial performance. Keywords: Size of the Board of Commissioners, Independent Commissioners, Size of the Board of Directors, Financial Performance, Corporate Governance

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  • Universitas Halu Oleo
  • Universitas Islam Negeri Palopo
  • Tadulako University
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Rekan penulisOrganisasiArtikel bersama
Sahabuddin HayUniversitas Halu Oleo4
Masruddin MasruddinUniversitas Islam Negeri Palopo3
Tambi TambiAfiliasi tidak diketahui2
Rudy UsmanAfiliasi tidak diketahui2
Rudi WijayaAfiliasi tidak diketahui1
Jovi Jus DicaprioAfiliasi tidak diketahui1
Baharudin BaharudinAfiliasi tidak diketahui1
Samuel JieUniversitas Halu Oleo1
Yuni Aryani KoedoesAfiliasi tidak diketahui1
Samuel JieAfiliasi tidak diketahui1
Sarjun SarjunAfiliasi tidak diketahui1
Rahman RahmanUniversitas Halu Oleo1
Adurahim AdurahimAfiliasi tidak diketahui1
Al Ichlas ImranAfiliasi tidak diketahui1
Muhammad HasbiAfiliasi tidak diketahui1
Muh. YusufUniversitas Halu Oleo1
Makmur KambolongUniversitas Halu Oleo1
Waode ZulkaidahUniversitas Halu Oleo1
Siti Nawal JayaAfiliasi tidak diketahui1
Muhammad DinAfiliasi tidak diketahui1
Nurwasilah LanonciAfiliasi tidak diketahui1
Rahma MasdarAfiliasi tidak diketahui1
Femilia ZahraTadulako University1
Nur Fitriani Zziza Dg.MaseseAfiliasi tidak diketahui1
Ayesha Nurul AdibaAfiliasi tidak diketahui1
Yuldi MileAfiliasi tidak diketahui1
Muhammad Ilham PakawaruAfiliasi tidak diketahui1
I Made Ari KusumaAfiliasi tidak diketahui1
Ni Made Suwitri ParwatiAfiliasi tidak diketahui1
Muh. RifqiAfiliasi tidak diketahui1
Muh. SaidAfiliasi tidak diketahui1
Anshar DaudAfiliasi tidak diketahui1
Dola IrwantoAfiliasi tidak diketahui1
Mutiarini MubylAfiliasi tidak diketahui1
Sirajuddin SirajuddinUniversitas Halu Oleo1
Dien Abdul MunirAfiliasi tidak diketahui1

Afiliasi berasal dari OpenAlex; metadata OAI-PMH jurnal tidak memuatnya. Penulis tanpa ID OpenAlex dicocokkan berdasarkan nama, sehingga dua orang bisa tergabung atau satu orang bisa terpisah.

Sumber metadata: OAI-PMH (metadata jurnal) https://online-journal.unja.ac.id/index.php/mankeu/oai, pertama di-harvest 6 Nov 2026, terakhir terlihat 8 Nov 2026.
Metadata asli (oai_dc) 
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	<dc:title xml:lang="en">THE EFFECT OF BOARD OF COMMISSIONERS SIZE, INDEPENDENT COMMISSIONERS SIZE AND BOARD OF DIRECTORS SIZE ON FINANCIAL PERFORMANCE</dc:title>
	<dc:creator xml:lang="en">Putri, Arina</dc:creator>
	<dc:creator xml:lang="en">Bakry, Mohammad Iqbal</dc:creator>
	<dc:creator xml:lang="en">Mustamin, Mustamin</dc:creator>
	<dc:creator xml:lang="en">Tanra, Andi Ainil Mufidah</dc:creator>
	<dc:description xml:lang="en">This study aims to analyze the influence of the size of the board of commissioners, independent commissioners, and board of directors on the financial performance of manufacturing companies in Indonesia. The research approach is quantitative, using multiple linear regression analysis and secondary data. The study population includes all manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2021-2023 period, with a final sample of 17 companies that met the criteria, selected using purposive sampling. The results show that simultaneously, the size of the board of commissioners, independent commissioners, and board of directors significantly influence financial performance. Partially, the size of the board of commissioners has a negative and significant effect, independent commissioners have a positive but insignificant effect, while the size of the board of directors has a positive and significant effect. The coefficient of determination indicates that variations in financial performance are explained by these three variables, while the remainder is influenced by other factors. These findings confirm that effective corporate governance management, particularly through optimizing the role of the board of directors and improving the quality of independent commissioners, can support a company's financial performance.
Keywords: Size of the Board of Commissioners, Independent Commissioners, Size of the Board of Directors, Financial Performance, Corporate Governance</dc:description>
	<dc:publisher xml:lang="en">Program Studi Manajemen Pemerintahan dan Keuangan Daerah Fakultas Ekonomi dan Bisnis Universitas Jambi</dc:publisher>
	<dc:date>2026-03-12</dc:date>
	<dc:type>info:eu-repo/semantics/article</dc:type>
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	<dc:format>application/pdf</dc:format>
	<dc:identifier>https://online-journal.unja.ac.id/mankeu/article/view/53677</dc:identifier>
	<dc:identifier>10.22437/jmk.v15i01.53677</dc:identifier>
	<dc:source xml:lang="en">Jurnal Manajemen Terapan dan Keuangan; Vol. 15 No. 01 (2026): Jurnal Manajemen Terapan dan Keuangan ; 442-456</dc:source>
	<dc:source>2685-9424</dc:source>
	<dc:source>2252-8636</dc:source>
	<dc:language>en</dc:language>
	<dc:relation>https://online-journal.unja.ac.id/mankeu/article/view/53677/23870</dc:relation>
	<dc:rights xml:lang="en">Copyright (c) 2026 Arina Putri, Mohammad Iqbal Bakry, Mustamin Mustamin, Andi Ainil Mufidah Tanra</dc:rights>
	<dc:rights xml:lang="en">https://creativecommons.org/licenses/by/4.0</dc:rights>
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