Academy of Accounting and Financial Studies Journal (Print ISSN: 1096-3685; Online ISSN: 1528-2635)

Abstract

Board of Director Meeting and Firm Performance

Author(s): Agung Dharmawan Buchdadi, I Gusti Ketut Agung Ulupui, Sholatia Dalimunthe, Bagas Gusti Pamungkas, Yaumil Fauziyyah

Evaluating the board meeting of the board of director is the way to measure the effectiveness of work effort of the board director in monitoring and advising the company. This study aims to find the impact of board of director meeting, the board of director join meeting with executives, the board of director meeting attendance, and board of director join meeting attendance on firm performance. The data used in this study consisted of 135 companies during 2013 - 2016. The panel data method used to analyze the model. The findings reveal that the board of director meeting has a positive impact on market value based performance and the board of director meeting attendance has a positive impact on accounting-based performance. Thus, this research found the crucial role of monitoring activities through board meeting in the agency theory.