Role of Board Capital on Cambodia Bank Efficiency

Maria Kontesa, Seah Bee Kyee


This research investigates the relationship between board capital and bank efficiency within Cambodian banking industry over 2011-2015. The bank efficiency is measured using Data Envelopment Analysis, meanwhile, the board capital is measured through content analysis of annual report and internet reporting. Using robust panel regression, we find that there is positive effect of board capital on bank efficiency supporting the knowledge transfer theory and human capital theory. Our results also indicate the importance of board capital for banking industry in achieving better efficiency.

Penelitian ini menguji hubungan antara board capital dan efisiensi bank dengan menggunakan sampel yang berasal dari industry bank di negara Kamboja pada kurun waktu 2011 - 2015. Efisiensi bank diukur dengan menggunakan Data Envelope Analysis, sedangkan board capital diukur dengan menggunakan content analysis pada laporan tahunan perbankan. Dengan menggunakan regresi panel, kami menemukan dampak positif board capital terhadap tingkat efisiensi bank di Kamboja. Hasil penelitian ini mendukung knowledge transfer theory and human capital theory. Hasil penelitian kami menunjukkan pentingnyan board capital di industry perbankan untuk mencapai tingkat efisiensi yang lebih baik. Dengan menggunakan knowledge transfer theory and human capital theory, kami berargumen pengetahuan dan pengalaman mempunyai peran penting dalam hal mengelola operasi bank. Tingkat kompetitif perbankan sangat tergantung pada kemampuan tim manajemen dalam mengelola pengalaman dan pengetahuan dewan direksi.


board capital;bank efficiency;cambodia

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Jurnal Akuntansi dan Bisnis (JAB)
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