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The Board Independence and Performance Nexus: The Moderating Role of Firm Size

This study examines the relationship between board independence and firm performance, emphasizing the moderating role of firm size in Indonesia’s manufacturing sector during 2021-2023. Grounded in Agency Theory, the research investigates how the proportion of independent commissioners affects Return...

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Autor principal: Luh Putri Mas Mirayani
Formato: Artigo
Idioma:Inglês
Publicado em: Universitas Pendidikan Nasional 2025-12-01
coleção:Jurnal Ilmiah Akuntansi dan Bisnis
Assuntos:
independent commissioners
return on asset
firm size
Acesso em linha:https://journal.undiknas.ac.id/index.php/akuntansi/article/view/7138
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