PENGARUH DEWAN KOMSARIS, KOMISARIS INDEPENDEN DAN KOMITE AUDIT TERHADAP KINERJA KEUANGAN (Studi Empiris Pada Perusahaan Manufaktur Sektor Barang Konsumsi yang Terdaftar di Bursa Efek Indonesia Periode 2018-2020)

ARIANSYAH, RIVAL (2023) PENGARUH DEWAN KOMSARIS, KOMISARIS INDEPENDEN DAN KOMITE AUDIT TERHADAP KINERJA KEUANGAN (Studi Empiris Pada Perusahaan Manufaktur Sektor Barang Konsumsi yang Terdaftar di Bursa Efek Indonesia Periode 2018-2020). S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

This study aims to examine the effect of the board of commissioners, independent commissioners, and audit committees on the company's financial performance. This study aims to prove the effect on the success rate of the company in carrying out its operational activities. The population in this study are manufacturing companies in the consumer goods sector that are listed on the IDX in 2018-2020. The sampling method uses purposive sampling, which is a sampling technique with certain considerations. The sample of this research is 37 companies. Methods of data analysis using the classical assumption test and multiple linear regression. The results of this study indicate that the board of commissioners has a significant effect on the company's financial performance, the independent commissioner has a significant effect on the company's financial performance, and the audit committee has a significant effect on the company's financial performance. Keywords: Financial Performance, Board of Commissioners, Independent Commissioner, Audit Committee Penelitian ini bertujuan untuk menguji pengaruh dewan komisaris, komisaris independen, dan komite audit terhadap kinerja keuangan perusahaan. Penelitian ini bertujuan membuktikan pengaruh tersebut pada tingkat keberhasilan perusahaan dalam menjalankan kegiatan operasionalnya. Populasi dalam penelitian ini adalah perusahaan manufaktur sektor barang konsumsi yang terdaftar di BEI tahun 2018-2020. Metode pengambilan sampel menggunakan purposive sampling, yang merupakan teknik penentuan sampel dengan pertimbangan tertentu. Sampel penelitian ini sebanyak 37 perusahaan. Metode analisis data menggunakan uji asumsi klasik dan regresi linear berganda. Hasil penelitian ini menunjukkan dewan komisaris berpengaruh secara signifikan terhadap kinerja keuangan perusahaan, komisaris independen berpengaruh secara signifikan terhadap kinerja keuangan perusahaan, dan komite audit berpengaruh secara signifikan terhadap kinerja keuangan perusahaan Kata Kunci: Kinerja Keuangan, Dewan Komisaris, Komisaris Independen, Komite Audit

Item Type: Thesis (S1)
Call Number CD: FE/AK. 23 211
Call Number: SE/32/23/151
NIM/NIDN Creators: 43217110448
Uncontrolled Keywords: Kinerja Keuangan, Dewan Komisaris, Komisaris Independen, Komite Audit
Subjects: 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.01-657.09 Standard Subdivisions/Sub Divisi Standar
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.7 Accounting for Specific Phases of Business Activity/Akuntansi Khusus yang Berkaitan dengan Bidang Bisnis
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 658 General Management/Manajemen Umum > 658.4 Executive Management/Manajemen Eksekutif
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: ADELINA HASNA SETIAWATI
Date Deposited: 14 Nov 2023 06:16
Last Modified: 14 Nov 2023 06:16
URI: http://repository.mercubuana.ac.id/id/eprint/83177

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