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All Journal Jurnal Manajemen Atma Jaya International Research Journal of Business Studies (E-Journal) BALANCE: Jurnal Akuntansi, Auditing dan Keuangan
Stevanus Pangestu, Stevanus
Faculty of Economics & Business Atma Jaya Catholic University of Indonesia Jakarta
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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EDUCATION VERSUS EXPERIENCE: WHICH MATTERS MORE FOR INDONESIAN BANK DIRECTORS? Pangestu, Stevanus
Jurnal Manajemen Vol 13, No 2 (2016): Jurnal Manajemen
Publisher : Jurnal Manajemen

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Abstract

The purpose of this paper is to assess the effects of board of directors’ education and experience on firm financial performance. Based on the cross-sectional analysis of the involved 30 publicly-listed Indonesian banks, it is found that both directors’ education and experience positively influence bank profitability, measured with Return on Assets ratio. The results of this study supports Hambrick and Mason’s Upper- Echelon theory. Based on the research findings, Indonesian banks are recommended to take experience and education into account when organizing board members—with more emphasis on the former due to the more impact it has. Furthermore, banks should also be encouraged to invest more in their human capital by facilitating further education of its board members.Keywords: Board Of Directors, Education, Experience, Firm Performance, Upper Echelon
DETERMINAN DAN KONSEKUENSI KONSERVATISME AKUNTANSI: MEKANISME CORPORATE GOVERNANCE DAN MANAJEMEN LABA Ongki, Stephanie; Pangestu, Stevanus
BALANCE: Jurnal Akuntansi, Auditing dan Keuangan Vol 15 No 1 (2018): Jurnal Akuntansi, Auditing dan Keuangan: BALANCE
Publisher : Fakultas Ekonomi dan Bisnis Universitas Katolik Indonesia Atma Jaya

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Abstract

This paper attempts to investigate the effects of (i) corporate governance on accounting conservatism, and (ii) accounting conservatism on earnings management. The internal corporate governance mechanisms included were managerial ownership, institutional ownership, audit committee size, and number of independent commissioners. 119 publicly-traded manufacturing corporations were observed for a time period of 5 years (2012-2016, n=595). The data were analyzed using panel regression. This study finds that the number of commissioners negatively affects accounting conservatism, and that accounting conservatism negatively affects earnings management. It is found that the more conservative a firm reports its finances, the less likely the management would manage its earnings. Whereas other variables were found to be insignificant regressors of accounting conservatism.
Herding Behavior in Indonesian Investors Fransiska, Maria; Sumani, Sumani; Pangestu, Stevanus
INTERNATIONAL RESEARCH JOURNAL OF BUSINESS STUDIES Vol 11, No 2 (2018): August-November 2018
Publisher : Universitas Prasetiya Mulya

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EDUCATION VERSUS EXPERIENCE: WHICH MATTERS MORE FOR INDONESIAN BANK DIRECTORS? Pangestu, Stevanus
Jurnal Manajemen Vol 13 No 2 (2016): Jurnal Manajemen
Publisher : Fakultas Ekonomi dan Bisnis Universitas Katolik Indonesia Atma Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (258.372 KB)

Abstract

The purpose of this paper is to assess the effects of board of directors’ education and experience on firmfinancial performance. Based on the cross-sectional analysis of 30 publicly-listed Indonesian banks, it isfound that both directors’ education and experience positively influence bank profitability, measured withReturn on Assets ratio. The results of this study support Hambrick and Mason’s Upper-Echelon theory.Based on the research findings, Indonesian banks are recommended to take experience and education intoaccount when organizing board members—with more emphasis on the former due to the moresignificantimpact it has. Furthermore, banks should also be encouraged to invest more in their human capital byfacilitating further education of their board members.
Co-Authors Maria Fransiska Ongki, Stephanie Yundari, Yundari