The objective of this study is to investigate the effect of board size. audit committee size. and institutional ownership as corporate governance variables on bank efficiency in Indonesia. The populations in this research are all banks listed in Indonesia Stock Exchange (IDX) during the period of 2010-2013. https://safeersappliancers.shop/product-category/neff-c27cs22h0b-built-in-compact-oven-stainless-steel-touch-pyrolytic-wifi/