{"id":"https://openalex.org/W7225669144","doi":null,"title":"Pengaruh Dewan Direksi, Komite Audit, dan Non-Performing Loan (NPL) terhadap Struktur Modal pada Perbankan di ASEAN","display_name":"Pengaruh Dewan Direksi, Komite Audit, dan Non-Performing Loan (NPL) terhadap Struktur Modal pada Perbankan di ASEAN","publication_year":2026,"publication_date":"2026-11-08","ids":{"openalex":"https://openalex.org/W7225669144"},"language":"en","primary_location":{"id":"pmh:oai:ojs2.jurnalmadani.org:article/583","doi":null,"is_oa":true,"landing_page_url":"https://jurnalmadani.org/madani/article/view/583","pdf_url":"https://jurnalmadani.org/madani/article/download/583/183","source":{"id":"https://openalex.org/S4210207477","display_name":"Jurnal Madani Ilmu Pengetahuan Teknologi dan Humaniora","issn_l":"2615-0654","issn":["2615-0654","2615-1995"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"10.33753/madani.v9i1","raw_type":"info:eu-repo/semantics/article"},"volume":null,"type":"article","is_traditional":true,"indexed_in":[],"open_access":{"is_oa":true,"oa_status":"diamond","oa_url":"https://jurnalmadani.org/madani/article/download/583/183","any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5161324341","display_name":"Uun Novianingsih","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I4210157166","display_name":"Universitas Pamulang","ror":"https://ror.org/05x6rt433","country_code":"ID","type":"education","lineage":["https://openalex.org/I4210157166"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Novianingsih, Uun","raw_affiliation_strings":["Fakultas Ekonomi dan Bisnis, Universitas Pamulang"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Fakultas Ekonomi dan Bisnis, Universitas Pamulang","institution_ids":["https://openalex.org/I4210157166"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5016865756","display_name":"Diana Riyana Harjayanti","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I4210157166","display_name":"Universitas Pamulang","ror":"https://ror.org/05x6rt433","country_code":"ID","type":"education","lineage":["https://openalex.org/I4210157166"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Harjayanti, Diana Riyana","raw_affiliation_strings":["Fakultas Ekonomi dan Bisnis, Universitas Pamulang"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Fakultas Ekonomi dan Bisnis, Universitas Pamulang","institution_ids":["https://openalex.org/I4210157166"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":[],"corresponding_institution_ids":["https://openalex.org/I4210157166"],"apc_list":null,"apc_paid":null,"fwci":0.0,"has_fulltext":true,"cited_by_count":0,"citation_normalized_percentile":{"value":0.0,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":null,"biblio":{"volume":null,"issue":null,"first_page":null,"last_page":null},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10127","display_name":"Banking stability, regulation, efficiency","score":0.6557999849319458,"subfield":{"id":"https://openalex.org/subfields/2003","display_name":"Finance"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T10127","display_name":"Banking stability, regulation, efficiency","score":0.6557999849319458,"subfield":{"id":"https://openalex.org/subfields/2003","display_name":"Finance"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10019","display_name":"Corporate Finance and Governance","score":0.22509999573230743,"subfield":{"id":"https://openalex.org/subfields/2003","display_name":"Finance"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T14183","display_name":"Banking Sector Performance and Management","score":0.05909999832510948,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/board-size","display_name":"board size","score":0.8389999866485596},{"id":"https://openalex.org/keywords/audit-committee-size","display_name":"audit committee size","score":0.9710000157356262},{"id":"https://openalex.org/keywords/non-performing-loans","display_name":"non-performing loans","score":0.9950000047683716},{"id":"https://openalex.org/keywords/capital-structure","display_name":"capital structure","score":0.968999981880188},{"id":"https://openalex.org/keywords/debt-ratio","display_name":"debt ratio","score":0.9879999756813049},{"id":"https://openalex.org/keywords/bank-governance","display_name":"bank governance","score":0.7409999966621399},{"id":"https://openalex.org/keywords/credit-risk","display_name":"credit risk","score":0.9120000004768372},{"id":"https://openalex.org/keywords/state-owned-banks","display_name":"state-owned banks","score":0.9089999794960022},{"id":"https://openalex.org/keywords/corporate-governance","display_name":"corporate governance","score":0.5989999771118164},{"id":"https://openalex.org/keywords/capital-adequacy-ratio","display_name":"capital adequacy ratio","score":0.8069999814033508},{"id":"https://openalex.org/keywords/bank-size","display_name":"bank size","score":0.6010000109672546},{"id":"https://openalex.org/keywords/bank-profitability","display_name":"bank profitability","score":0.3310000002384186},{"id":"https://openalex.org/keywords/bank-liquidity","display_name":"bank liquidity","score":0.44600000977516174},{"id":"https://openalex.org/keywords/bank-leverage","display_name":"bank leverage","score":0.4359999895095825},{"id":"https://openalex.org/keywords/bank-risk-taking","display_name":"bank risk-taking","score":0.3779999911785126},{"id":"https://openalex.org/keywords/bank-diversification","display_name":"bank diversification","score":0.4410000145435333},{"id":"https://openalex.org/keywords/banking-innovation","display_name":"banking innovation","score":0.38199999928474426},{"id":"https://openalex.org/keywords/banking-technology-adoption","display_name":"banking technology adoption","score":0.421999990940094},{"id":"https://openalex.org/keywords/banking-supervision","display_name":"banking supervision","score":0.5540000200271606},{"id":"https://openalex.org/keywords/bank-competition","display_name":"bank competition","score":0.3630000054836273}],"concepts":[{"id":"https://openalex.org/C6422946","wikidata":"https://www.wikidata.org/wiki/Q857354","display_name":"Panel data","level":2,"score":0.5295000076293945},{"id":"https://openalex.org/C2777764128","wikidata":"https://www.wikidata.org/wiki/Q189539","display_name":"Loan","level":2,"score":0.4453999996185303},{"id":"https://openalex.org/C16969640","wikidata":"https://www.wikidata.org/wiki/Q1070805","display_name":"Capital adequacy ratio","level":3,"score":0.40700000524520874},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.39489999413490295},{"id":"https://openalex.org/C137725906","wikidata":"https://www.wikidata.org/wiki/Q758913","display_name":"Audit committee","level":3,"score":0.3939000070095062},{"id":"https://openalex.org/C178550888","wikidata":"https://www.wikidata.org/wiki/Q2043282","display_name":"Business administration","level":1,"score":0.365200012922287},{"id":"https://openalex.org/C76178495","wikidata":"https://www.wikidata.org/wiki/Q4808784","display_name":"Asset (computer security)","level":2,"score":0.361299991607666},{"id":"https://openalex.org/C135665773","wikidata":"https://www.wikidata.org/wiki/Q2234049","display_name":"Debt ratio","level":3,"score":0.3465000092983246},{"id":"https://openalex.org/C120527767","wikidata":"https://www.wikidata.org/wiki/Q3196867","display_name":"Debt","level":2,"score":0.3393000066280365},{"id":"https://openalex.org/C149933338","wikidata":"https://www.wikidata.org/wiki/Q950816","display_name":"Capital structure","level":3,"score":0.31619998812675476},{"id":"https://openalex.org/C162118730","wikidata":"https://www.wikidata.org/wiki/Q1128453","display_name":"Actuarial science","level":1,"score":0.31119999289512634},{"id":"https://openalex.org/C149782125","wikidata":"https://www.wikidata.org/wiki/Q160039","display_name":"Econometrics","level":1,"score":0.3052999973297119},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.3043000102043152},{"id":"https://openalex.org/C73283319","wikidata":"https://www.wikidata.org/wiki/Q1416617","display_name":"Financial system","level":1,"score":0.3005000054836273},{"id":"https://openalex.org/C153083717","wikidata":"https://www.wikidata.org/wiki/Q6535263","display_name":"Leverage (statistics)","level":2,"score":0.2912999987602234},{"id":"https://openalex.org/C180916674","wikidata":"https://www.wikidata.org/wiki/Q3711935","display_name":"Diversification (marketing strategy)","level":2,"score":0.2849000096321106},{"id":"https://openalex.org/C83646750","wikidata":"https://www.wikidata.org/wiki/Q193893","display_name":"Capital (architecture)","level":2,"score":0.2669000029563904},{"id":"https://openalex.org/C33923547","wikidata":"https://www.wikidata.org/wiki/Q395","display_name":"Mathematics","level":0,"score":0.26019999384880066}],"mesh":[],"locations_count":1,"locations":[{"id":"pmh:oai:ojs2.jurnalmadani.org:article/583","doi":null,"is_oa":true,"landing_page_url":"https://jurnalmadani.org/madani/article/view/583","pdf_url":"https://jurnalmadani.org/madani/article/download/583/183","source":{"id":"https://openalex.org/S4210207477","display_name":"Jurnal Madani Ilmu Pengetahuan Teknologi dan Humaniora","issn_l":"2615-0654","issn":["2615-0654","2615-1995"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"10.33753/madani.v9i1","raw_type":"info:eu-repo/semantics/article"}],"best_oa_location":{"id":"pmh:oai:ojs2.jurnalmadani.org:article/583","doi":null,"is_oa":true,"landing_page_url":"https://jurnalmadani.org/madani/article/view/583","pdf_url":"https://jurnalmadani.org/madani/article/download/583/183","source":{"id":"https://openalex.org/S4210207477","display_name":"Jurnal Madani Ilmu Pengetahuan Teknologi dan Humaniora","issn_l":"2615-0654","issn":["2615-0654","2615-1995"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"10.33753/madani.v9i1","raw_type":"info:eu-repo/semantics/article"},"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":true,"grobid_xml":true},"content_urls":{"pdf":"https://content.openalex.org/works/W7225669144.pdf","grobid_xml":"https://content.openalex.org/works/W7225669144.grobid-xml"},"referenced_works_count":0,"referenced_works":[],"related_works":["https://openalex.org/W4406211091","https://openalex.org/W4320715554","https://openalex.org/W4285789713","https://openalex.org/W6986295425","https://openalex.org/W3040990707","https://openalex.org/W7166599566","https://openalex.org/W2984054934","https://openalex.org/W4401977495","https://openalex.org/W4410170593","https://openalex.org/W4410171511"],"abstract_inverted_index":{"This":[0],"study":[1,37,82],"examines":[2],"the":[3,20,62,77,81,130,139,166,171],"relationship":[4,102],"of":[5,108,114,127,141],"board":[6,84],"size,":[7,10,177],"audit":[8,87],"committee":[9,88,143],"and":[11,43,56,59,86,100,110],"Non-Performing":[12,196],"Loans":[13],"(NPL)":[14,198],"with":[15,103,105,123,157],"capital":[16,149,172],"structure,":[17,150],"proxied":[18],"by":[19],"Debt":[21,205],"to":[22,94,206],"Asset":[23,207],"Ratio":[24,208],"(DAR),":[25],"among":[26],"15":[27,211],"government-owned":[28],"banks":[29],"in":[30,67,80],"five":[31],"ASEAN":[32,217,357],"countries":[33],"over":[34],"2020\u20132024.":[35,219],"The":[36,116,159],"uses":[38],"a":[39,71,98,106,111,124],"quantitative":[40],"associative":[41],"design":[42],"panel":[44,229],"data":[45,228,262],"comprising":[46],"75":[47,231],"observations.":[48],"Data":[49,233],"were":[50],"collected":[51],"from":[52],"banks\u2019":[53],"annual":[54],"reports":[55],"financial":[57],"statements":[58],"analyzed":[60],"using":[61],"Random":[63,245],"Effect":[64,246],"Model":[65,247],"(REM)":[66,248],"EViews":[68,250],"13":[69,251],"at":[70],"5%":[72],"significance":[73],"level.":[74],"Based":[75],"on":[76],"estimates":[78],"reported":[79,120],"data,":[83],"size":[85,89],"are":[90],"not":[91,147,169],"significantly":[92],"related":[93],"DAR.":[95,158,274,329],"NPL":[96,275],"has":[97],"negative":[99],"significant":[101],"DAR,":[104,282],"coefficient":[107],"?0.353723":[109],"probability":[112,125],"value":[113,126],"0.0001.":[115],"simultaneous":[117],"test":[118],"is":[119,133,154],"as":[121,181],"significant,":[122],"0.000336,":[128],"while":[129],"Adjusted":[131,297],"R-squared":[132,298],"19.62%.":[134],"These":[135],"findings":[136],"suggest":[137],"that":[138],"number":[140],"governance":[142],"members":[144],"alone":[145],"does":[146,168],"explain":[148],"whereas":[151],"credit":[152],"risk":[153],"statistically":[155],"associated":[156],"results":[160],"should":[161],"be":[162],"interpreted":[163],"cautiously":[164],"because":[165],"model":[167,336],"include":[170],"adequacy":[173],"ratio":[174],"(CAR),":[175],"bank":[176,212],"or":[178],"year":[179],"effects":[180],"control":[182],"variables.":[183],"Abstrak":[184],"Penelitian":[185,220],"ini":[186,302],"menguji":[187],"hubungan":[188,277,326],"jumlah":[189,192,264,305],"Dewan":[190,265,350],"Direksi,":[191,351],"Komite":[193,268,352],"Audit,":[194,353],"dan":[195,227,238,267,279,286,342],"Loan":[197],"dengan":[199,224,273,281,283,293,311,318,328],"struktur":[200,314],"modal":[201,315],"yang":[202,259,316],"diproksikan":[203,317],"menggunakan":[204,221,244],"(DAR)":[209],"pada":[210,252],"pemerintah":[213],"di":[214],"lima":[215],"negara":[216],"selama":[218],"pendekatan":[222],"kuantitatif":[223],"rancangan":[225],"asosiatif":[226],"sebanyak":[230],"observasi.":[232],"diperoleh":[234],"dari":[235],"laporan":[236,239],"tahunan":[237],"keuangan":[240],"bank,":[241,341],"kemudian":[242],"dianalisis":[243],"melalui":[249],"tingkat":[253],"signifikansi":[254],"5%.":[255],"Berdasarkan":[256],"hasil":[257],"estimasi":[258],"tercantum":[260],"dalam":[261],"penelitian,":[263],"Direksi":[266],"Audit":[269],"tidak":[270,310],"berhubungan":[271],"signifikan":[272,280,292],"menunjukkan":[276,303],"negatif":[278],"koefisien":[284],"?0,353723":[285],"probabilitas":[287,294],"0,0001.":[288],"Uji":[289],"simultan":[290],"dilaporkan":[291],"0,000336,":[295],"sedangkan":[296],"sebesar":[299],"19,62%.":[300],"Temuan":[301],"bahwa":[304],"anggota":[306],"organ":[307],"tata":[308],"kelola":[309],"sendirinya":[312],"menjelaskan":[313],"DAR":[319],"berbasis":[320],"aset,":[321],"sementara":[322],"risiko":[323],"kredit":[324],"memiliki":[325],"statistik":[327],"Hasil":[330],"perlu":[331],"ditafsirkan":[332],"secara":[333],"hati-hati":[334],"karena":[335],"belum":[337],"memasukkan":[338],"CAR,":[339],"ukuran":[340],"efek":[343],"tahun":[344],"sebagai":[345],"variabel":[346],"kontrol.":[347],"Kata":[348],"Kunci:":[349],"NPL,":[354],"Struktur":[355],"Modal,":[356]},"counts_by_year":[],"updated_date":"2026-11-11T12:16:26.678958","created_date":"2026-11-10T00:00:00"}
